2013 (5) TMI 485

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..... edit based on such certificate which got rescinded prior to that date. Therefore, Revenue proceeded against the respondent. - Held that:- Hon’ble Supreme Court affirmed the decision of the Madras High Court as reported in CCE Vs Home Ashok Leyland Ltd. [2007 (3) TMI 257 - SUPREME COURT OF INDIA] since the matter is no longer res integra, there is no merit in the appeal filed and same is rejected. .....

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..... re, Revenue proceeded against the respondent to deny CENVAT credit taken on the Range Superintendent s certificate. Both the lower authorities allowed the credit. The lower appellate authority, in the impugned order has relied on the decision of the Tribunal in the case of Bell Ceramics Ltd. Vs CC CE, Vadodara 2003 (153) ELT 333 (Tri.-Mumbai). 3. In a similar matter, the Hon ble Madras High Co .....

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