TMI Blog2011 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of duty of excise or to the value of goods for the purpose of assessment, which the Apex Court alone is entitled to decide under Section 35L of the Central Excise Act, 1944 and it does not fall within the jurisdiction of this Court under Section 35G which is invoked by the appellant - Hence, the appeal is rejected as not maintainable reserving liberty to the appellant to approach the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit on the tax paid on the input. 2. The question whether the assessee is entitled to the benefit of cenvat credit on the tax paid in respect of welding table necessarily involves a question among other things as to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purpose of assessment, which the Apex Court alone is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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