2016 (2) TMI 1011 - SCH - Central Excise

Cenvat credit - the decision in the case of VIJAY INDUSTRIAL CORPORATION Versus COMMISSIONER OF C. EX., RAJKOT 2010 (7) TMI 342 - CESTAT, AHMEDABAD contested - Held that - Apart from the fact that the tax effect in the present case is very low, the issue that falls for determination too appears to have been covered against the Revenue in terms of the judgment in the case of Commissioner of C. Ex., Chennai v. Nebulae Health Care Ltd. 2015 (11) TMI 95 - SUPREME COURT - appeal dismissed - decided against appellant.

Summary

The Supreme Court dismissed the appeals due to low tax effect and the issue being covered in a previous judgment titled "Commissioner of C. Ex., Chennai v. Nebulae Health Care Ltd." (2015). No costs were awarded.