2011 (4) TMI 171

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..... KUMAR GOEL, J.   This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 19.1.2010, Annexure A-3, proposing to raise following substantial questions of law:-   "i) Whether the Hon'ble Tribunal is right in rejecting the appeal of the D .....

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..... l of equal amount of Cenvat credit taken at the time of receipt of capital goods when such capital goods are cleared as such?" Learned counsel for the revenue fairly states that the amount involved in the appeal is around Rs. 34,000/- and as per the latest policy of the Department, the appeals are to be filed in such matters if valuation involved is Rs. 2 lacs or more. In view of above, this appea .....

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