2008 (1) TMI 173

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..... passed by the Commissioner (Appeals), of Central Excise & Customs, Goa. The Commissioner (Appeals) has allowed the appeal filed by M/s. Crompton Greaves Ltd. (hereinafter referred to as the respondents) against Order-in-Original No. DCC Ex (Div I) 13/2006-2007 dated 21-6-2006 passed by the Deputy Commissioner of Central Excise. Division I, Panaji, Goa, in which the Deputy Commissioner has disallow .....

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..... ute is only regarding whether the respondents in this case could avail the credit on the basis of the TR-6 Challan. 4. Shri Pramod Kumar, the Ld. JDR appeared on behalf of the appellant None appeared on behalf of the Respondents 5. The ld. J.D.R., relying upon the Larger Bench decision of the Tribunal in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd. - 2000 (117) E.L.T. 571 (Tri.-L.B), .....

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..... oods Transport Agency Services. Therefore, this judgment is not applicable at all to the facts of the present case. I further find that the issue involved in the instant appeal filed by the Revenue is no longer res integra. The Hon'ble Tribunal in Order Nos. A-1358 to 3561/WZB/MUM/2007C-IV/SMB dated 25-9-2007 [2007(8) S.T.R. 609 (T)J has held as under: "I agree with the reason adopted by the Comm .....

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