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2004 (11) TMI 112 - SC - Central Excise
CENVAT Credit - Whether an assessee is bound to avail of exemption or can forgo the same in order to avail Modvat credit - Held that:- Apart from the question whether the Department ought to be allowed to question the decision of the Tribunal when the Tribunal had merely relied upon its earlier decision which decision has not been challenged by the Department, we are of the view that there is no necessity to interfere with the decision of the Tribunal in view of the fact that it is the admitted case as stated in the special leave petition, that the issue is merely technical and that there was no revenue implication - Decided against Revenue.