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1998 (5) TMI 76

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..... for the Respondent. [Order per : G.R. Sharma, Member (T)]. - By the captioned appeal, the Revenue have challenged the decision of the ld. Collector (Appeals), Central Excise, Chandigarh in the impugned order. 2. The ld. Collector (Appeals) relying on the judgment of this Tribunal in the case of C.C.E. v. Ganga Vanaspati Ltd. reported in 1990 (50) E.L.T. 456 (Tribunal) held that credit of .....

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..... In appeal, the ld. Collector (Appeals), Central Excise accepted the appeal of the assessees and hence the appeal before us. 4. Shri R.S. Sangia, ld. JDR who was required to appear in this case on behalf of the Revenue sought permission to go to the other Bench which he was permitted in view of the fact that the case was covered by the decision of this Tribunal as indicated in the preceding .....

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..... ent may be rejected. 6. Heard the submissions of the ld. Counsel, perused the case-law cited and relied upon as also perused the argument of the ld. DR adduced before the East Regional Bench. We find that the position was examined in depth by the East Regional Bench. No other case-law was brought to our notice to show that there was any contradictory judgment on the issue. Following the rati .....

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