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2016 (1) TMI 1004

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..... appeal against the decision of tribunal in [2005 (5) TMI 153 - CESTAT, MUMBAI] - Tribunal is right in holding that the matter is squarely covered by the judgment of this Court in ‘SIV Industries Limi .....

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..... rely covered by the judgment of this Court in SIV Industries Limited v. Commissioner of Central Excise and Customs [2000 (117) E.L.T. 281]. The appeal is dismissed accordingly. - - TaxTMI - TM .....

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