TMI Blog2018 (1) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to approach the Tribunal after disposal of the cases pending before the higher forum - appeal disposed off. - Central Excise Appeal No.12649, 12650 of 2013-SM - A/13495-13496/2017 - Dated:- 17-11-2017 - Dr. D.M. Misra, Member (Judicial) None present for the Appellants Present Dr. J. Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra None presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004. The said issue reached again before the Hon ble Gujarat High Court in a subsequent case, namely, Astik Dyestuff Pvt. Ltd. Vs. C.C.E. Cus. - 2014 (34) STR 814 (Guj.). Their Lordships following, the earlier judgment in Cadila Healthcare s case(supra) and considering the Circular issued by the Board dated 29.4.2011 and also the contra opinion expressed by the Hon ble Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to CENVAT credit. Aggrieved by the said judgment of the Division Bench as contrary to the consistent view of the Hon ble High Court for the period prior to 03.2.2016, Revenue filed a Civil Appeal before the Hon ble High Court of Gujarat and it is informed by the ld. Advocate that the said appeal is on board of the High Court for last few months. Considering the number of Appeals on the same issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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