2004 (12) TMI 552

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..... nt. [Order per : S.L. Peeran, Member (J) (Oral)]. The Revenue is seeking stay of the operation of the Commissioner (Appeals) s order granting CENVAT credit in respect of glass bottles and plastic crates which has become non-eligibility of Cenvat credit on or after 1-4-2000. In this regard, the learned DR relies on the Tribunal ruling rendered in the case of Steel City Beverages Ltd. v. C .....

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..... the case of Mukund Ltd. (supra) is distinguishable to the facts and circumstances of the present case. In this purpose, the Tribunal ruling rendered in the case of Steel City Beverages Ltd. (supra) is squarely applicable to the facts and circumstances of the present case. Hence the stay application is allowed. The learned Counsel seeks for an early hearing of the appeal before the Single Member Be .....

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