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2015 (8) TMI 899 - HC - Central ExciseDisallowance of CENVAT Credit - Violation of Rule 8(3A) of the Central Excise Rules, 2002 read with Section 11Aof the Central Excise Act, 1944 - Imposition of interest and penalty - Held that:- Judgement of the Division Bench of this Court in case of Indsur (2014 (12) TMI 585 - GUJARAT HIGH COURT) is decided almost around nine months ago. So far the department has not preferred any appeal to challenge the said decision of this Court in the Honourable Apex Court, hence in our opinion, the ratio expounded by this Court in the Indsur (2014 (12) TMI 585 - GUJARAT HIGH COURT) still holds the field - since the judgement of this Court is so far not challenged before Honourable the Apex Court and therefore, it holds the field, we are of the opinion that the CESTAT (West Zonal) Bench, Ahmedabad has not committed any error or irregularities in rejecting the appeal of the Revenue by the impugned order. - no substantial questions are involved in this appeal - Decided against Revenue.
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