2013 (4) TMI 708

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... antial questions of law are decided against the Department - Decided against Revenue. - 1 of 2007 - - - Dated:- 2-4-2013 - Yatindra Singh, C.J. and Pritinker Diwaker, J. Shri Gary Mukhopadhyay, Counsel, for the Appellant. Shri Neelabh Dubey, Counsel, for the Respondent. JUDGMENT M/s. Associated Cement Company Limited, district Durg (the Assessee) claimed Modvat credit for cer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ustoms, Excise and Service Tax Appellate Tribunal (the Tribunal) in respect of 8 items only. This appeal was dismissed by the Tribunal on 12-6-2006. Hence, the present appeal. 6. In the appeal, the Department had framed the following two substantial questions of law : (i) Whether the learned Appellate Tribunal has erred in misinterpreting and misapplying the earlier decision of the Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... H.V. Water Spray 8424.80 2. M.V. Water Spray 8424.80 3. Cut off Gates 7308.90 4. M.S. Angle 8536.00 5. M.S. Angle (ISME) 8479.00 6. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X