2013 (7) TMI 673

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..... ] decided the case benefitting Assessee - Basic thrust of the Revenue’s appeal is inputs or input services used in or in relation to the manufacturing of final product – Also, relying upon the judgment of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] , and also in the case of Bell Ceramics Ltd. [2011 (9) .....

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..... essee. 4. Aggrieved by such an order, the respondent-assessee preferred an appeal before first appellate authority and the first appellate authority allowed their appeal, relying upon the judgment of Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. 2010-TIOL-745-HC-MUM-ST. 5. The basic thrust of the Revenue s appeal is only on the ground that the provisions of Rule 2(l) of CEN .....

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..... t of Karnataka in the case of CCE Bangalore Vs Stanzen Toyotetsu India Pvt. Ltd. 2011 (23) STR 444 (Kar.), and also in the case of Bell Ceramics Ltd. 2012 (25) STR 428 (Kar.). 8. On perusal of the said final order, I find it so. Since the issue involved has already been decided in favour of the assessee, I find that the impugned order is correct, legal and does not require any interference. 9. .....

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