TMI Blog2007 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... 5G of the Central Excise Act, 1944 (for brevity, 'the Act'), challenges order dated 14.11.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal). At the time of hearing learned counsel for the revenue urged that the following substantial question of law would arise for determination of this Court:- "Whether credit of duty is admissible to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of law against the revenue by dismissing the aforementioned appeal.
3. For the aforementioned reason, the instant appeal is also decided against the appellant-revenue and in favour of the respondent-assessee being squarely covered by our judgment rendered in the case of M/s Super Auto (I) Ltd., Faridabad (supra). Accordingly, the appeal fails and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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