2015 (3) TMI 32

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..... more integra in the light of the decision of Cummins India Ltd. (2008 (7) TMI 945 - BOMBAY HIGH COURT). Therefore, I set aside the impugned order holding that the appellant has rightly paid the duty on transaction value. - Decided in favour of assesse. - Appeal No. E/452/11-Mum - - - Dated:- 17-10-2014 - Ashok Jindal, J. For the Appellant : Shri Rajesh Ostwal, CA For the Respondent : .....

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..... redit availed on such capital goods. The proceedings were initiated against the appellant and the impugned orders confirmed the said demand. Aggrieved from the said order, appellant is before me. 4. This issue came up before the Hon'ble High Court in the case of Cummins India Ltd. 2009 (234) ELT A120 wherein the Hon'ble High Court of Bombay held that when the capital goods have been put .....

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