2012 (4) TMI 516

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..... ri W. Christian, Adv and Shri Vinay Kansara, Adv JUDGEMENT Per: Mr. M.V. Ravindran; These four appeals and cross objection No.E/CO/131/10 are filed against orders-in-appeal No. Commr.(A)/221 to 224/VDR-I & II/2009, dt.24.09.09 & KS/213-214/SRT-II/2009, dt.24.09.09. 2. Revenue is aggrieved with these impugned orders on the ground that the first appellate authority has erred in coming to the co .....

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..... er Bench decision of the ABB Ltd. to come to a conclusion that the appellants are eligible for the benefit of cenvat credit. This Larger Bench decision was challenged by the Revenue before the Hon'ble High Court of Karnataka which in its judgment as reported at 2011 (23) STR 97 (Kar.) has upheld the view of the Larger Bench of the Tribunal. Since the issue is now settled, I do not find any merits .....

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