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2008 (8) TMI 783 - HC - Central Excise
Cenvat/Modvat - the decision in the case of STERLITE INDUSTRIES (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE 2004 (12) TMI 108 - CESTAT, MUMBAI contested.
The Bombay High Court rejected the appeal as the Tribunal's judgment was based on a Supreme Court decision in the case of Escorts Limited v. Commissioner of Central Excise, Delhi. The appellant's counsel could not provide any reason to not follow the Supreme Court decision. No question of law arose in this case.