Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (1) TMI 284 - AT - Central ExciseExtract: .......case, the Tribunal has held that the assessee is entitled to take credit. The decision relied upon by the Revenue is that of a learned Single Member. We are in full agreement with the view taken by the Bench in CCE, Patna v. Bihar Caustic and Chemicals Ltd., supra. 4. In the light of the above, we set aside the order impugned and allow the appeals.
|