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2009 (8) TMI 509 - HIMACHAL PRADESH HIGH COURTCenvat credit- Additional Excise Duty- “Whether the duty debit made in Duty Entitlement Pass Book in respect of countervailing duty, can be allowed as Modvat/CENVAT contrary to the provisions of Exim policy and Notification No. 34/97 Cus., dated 9-4-97 or provision of Rule 3 of CENVAT Credit Rules, 2002? In this case Tribunal passed the order without going on the question of law and The Tribunal has dismissed the appeal simply on the ground that the Revenue has not produced any order staying the order of the earlier decision. Held that- Appeal is allowed and order passed by Tribunal is set aside. The case is remitted to the Tribunal with the direction to decide the appeal afresh in accordance with law.
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