2023 (8) TMI 1367

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..... Archit Bohra, Advocate For the Respondent : None ORDER Following substantial questions of law have been proposed in this appeal:- "1. Whether the Assessee has rightly availed & utilized the Cenvat Credit on tubes and flaps which are neither used in or in relation to the manufacture of final products, i.e. Rubber - Tyres nor used as accessories of the final product (viz. Tyres) being not cover .....

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..... case?" In the case of Commissioner of Central Excise Versus M/s Balkrishan Industries Ltd.; D.B. Excise Appeal No.23/2009 and batch of appeals, the issue involved in the present case was considered by this Court and the appeal of Revenue was dismissed. Therefore, in view of above, no substantial question of law arises for consideration in the present appeal. The appeal is accordingly dismissed.< .....

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