2008 (11) TMI 565

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..... - E/1414-1415/2005 - A/2584-2585/2008-WZB/AHD - Dated:- 26-11-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri D.S. Negi, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has challenged the present appeal. 2. After he .....

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..... decision, matter was not free from doubt and the majority decisions of the Tribunal in the case of Arvind Mills [2007 (220) E.L.T. 981 (Tri.-Ahmd.)] as also Hon ble Gujarat High Court decision was in favour of the assessee, thus giving them a justifiable reason to entertain a belief that Modvat credit was available to them in respect of the entire fuel. 3. As such, submits the ld. Advocate that .....

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