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2017 (8) TMI 787

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..... t plant' hence they are not eligible for exemption justified? - Decision of tribunal [2016 (10) TMI 907 - CESTAT HYDERABAD] contested. Held that:- The judgment of the learned CESTAT in the case of CCE, C & ST, Hyderabad Vs. IVRCL [2008 (12) TMI 198 - CESTAT, BANGALORE] relied upon to pass the impugned order was challenged by the Revenue before this Court in Civil Appeal D. No.24379 of 2009 [Com .....

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..... 606 (Tri-Bang)] to pass the impugned order was challenged by the Revenue before this Court in Civil Appeal D. No.24379 of 2009 [Commissioner of Central Excise, Customs Service Tax (Appeal-III) Vs. M/s IVRCL Inrastructures and Projects Ltd. Anr.]. The said appeal of the Revenue has been dismissed by this Court [reported in 2016 (336) ELT A134(S.C.)] and the judgment of the relied upon judgment .....

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