2010 (3) TMI 656

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..... d H.N. Devani, JJ. Ms. Amee Yajnik, for the Appellant. None, for the Respondent. [Order per : D.A. Mehta, J. (Oral)]. - This appeal, preferred by Appellant-Revenue proposes following three questions stated to be substantial questions of law : (a) "Whether in the facts and circumstances of the case, CESTAT is right in allowing appeal filed by the assessee on the ground of revenue neu .....

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..... f the appeal holding that the goods manufactured by the assessee were being cleared to its own sister concern, who is availing the benefit of Modvat Credit. The Tribunal has further found that as such whatever duty the assessee was paying was available as credit to its own unit (sister concern) and hence the entire exercise was revenue neutral. 4. The aforesaid findings of facts are not disputed .....

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