2011 (8) TMI 1056

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..... n 18-8-2011 dismissed the C.E.A No. 61 of 2008 filed by Commissioner of Central Excise, Belgaum against the CESTAT Final Order No. 161/2008, dated 14-2-2008 as reported in 2009 (236) E.L.T. 289 (Tri.-Bangalore) (Vishwanath Sugars Ltd. v. Commissioner). The relevant extract of the judgment of Hon'ble High Court is as under : "12. The material on record would clearly show that the appellate au .....

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..... e Revenue, now to contend that the order passed by the appellate authority is erroneous. As this appeal is filed by the Revenue against the order passed by the CESTAT wherein the appeal was filed by the assessee alone and not by the Revenue and only the question of eligibility of the assessee to use the Cenvat Credit was negatived, considering the substantial questions of law as raised in the appe .....

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