2013 (7) TMI 404

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..... Following decision of Exide Industries Ltd. vs. Commissioner of C.EX. Haldia [2008 (1) TMI 190 - CESTAT, KOLKATA] and Shivagrico Implements Ltd. vs. Commissioner of C. EX [2008 (2) TMI 369 - RAJASTHAN HIGH COURT] - Decided against Revenue. - ST/200/07 - - - Dated:- 24-5-2013 - MR. S.S. KANG, AND MR. P. K., JJ. For the Appellant: Shri S. K. Mall (AR) For the Respondent: Shri J. C. Pate .....

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..... was that the raw material was not purchased hence Respondent is not entitled for credit of duty paid. 4. The ld. Counsel for the respondent argued that the issue is settled by the decision of the Tribunal in the case of Exide Industries Ltd. vs. Commissioner of C.EX. Haldia [2008 (226) ELT 249 (Tri.-Kolkatta). The ld. Counsel also laid reliance on the decision of the Hon ble High Court of Rajast .....

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