2020 (10) TMI 52

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..... , learned brief holder for the State of Uttarakhand/ revisionist Mr. Amar Murti Shukla, learned counsel for the respondent ORDER Ravi Malimath, ACJ. (Oral) The brief facts of the case are that the assessee is a manufacturer of Electrical Stamping. He is entitled to get the Input Tax Credit paid by him for purchases of raw-material. He claimed a total benefit of Input Tax Credit of Rs. 9,70,442 .....

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..... int Commissioner (Appeals). The appeal was allowed and relief was granted to the extent of Rs. 54,445/- of Input Tax Credit to the assesse. Aggrieved by the same, the revenue preferred a second appeal before the Tribunal. The second appeal was dismissed. Hence, this revision. 2. Ms. Puja Banga, learned brief holder for the State of Uttarakhand / revenue, submits that a very important question of .....

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