TMI Blog2015 (2) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... 1178 - ALLAHABAD HIGH COURT ], the substantial questions of law, formulated above, are answered in favour of Revenue and against assessee - Appeal allowed. - Central Excise Appeal No. 99 of 2014 - - - Dated:- 27-2-2015 - Sudhir Agarwal and Shashi Kant, JJ. Shri B.K. Singh Raghuvanshi, Counsel, for the Appellant. Shri Rishi Raj Kapoor, Counsel, for the Respondent. ORDER This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether CESTAT has erred in holding that all the items have been used for repair and maintenance of the plant and machinery, whereas complete and specific details like drawings and designs of repair activities, etc., were never submitted by the assessee? 3. Learned counsels for parties at the outset stated that the issue raised in this appeal is squarely covered by judgment of date passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of date in M/s. DSM Sugar Asmoli v. Commissioner of Central Excise (supra), the substantial questions of law, formulated above, are answered in favour of Revenue and against assessee. 6. The appeal is, accordingly, allowed. 7. Order of Tribunal impugned in this appeal is hereby set aside and the order passed by Commissioners (Appeals) dated 28-2-2006 is hereby restored. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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