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2020 (4) TMI 639 - HC - Central ExciseCENVAT Credit - inputs and input services used in the power plant - electricity supplied to the different units, beyond factory premises - Whether, the CESTAT was justified in not relying the case of SINTEX INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (6) TMI 178 - GUJARAT HIGH COURT], M/S. MARUTI SUZUKI LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [2009 (8) TMI 14 - SUPREME COURT] and M/s Ultra Tech Cement Ltd versus CCE, Ahmedabad, [2009 (8) TMI 96 - SC ORDER], wherein the facts are similar to the present case? HELD THAT:- The Tribunal while allowing the appeal of the assessee relied upon its own order dated 09.04.2015 passed in the case of the very same assessee but Revenue has not thought fit to challenge the order passed by the Tribunal dated 09.04.2015 referred to in Paragraph No.4 of the impugned order. Well if that be the position, then we see no good reason to look into the matter any further - the two questions of law, as proposed by the Revenue cannot be termed as substantial questions of law - appeal dismissed - decided against appellant.
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