2016 (9) TMI 891

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..... ORDER Rajesh Bindal, J. The revenue has filed the present appeal against the order dated 30.4.2014 passed in Excise Appeal No. E/3603 of 2012, by the Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal') raising the following substantial questions of law: (i) Whether the respondent can avail Cenvat Credit on the Inputs/Services used in the manufacture of exempte .....

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..... appeal before the Tribunal. The Tribunal, while referring to the judgments of Bombay High Court in Repro India Ltd. Vs. Union of India, 2009 (235) E.LT. 614 (Bom) and Himachal Pradesh High Court in Commissioner of Central Excise Vs. Drish Shoes Ltd. 2010 (254) E.L.T. 417 (H.P) and Bombay High Court in Union of India Vs. Sharp Menthol India Ltd, 2011 (270) ELT 212 dismissed the appeals filed by th .....

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..... pra), which was mentioned by the Tribunal in its orders, was upheld by Hon'ble the Supreme Court. Once the issue involved in the present appeal has already been gone into by Hon'ble the Supreme Court and judgments of Bombay High Court and Himachal Pradesh High Court, have been upheld granting relief to the assessee, we do not find that any substantial question of law arises in the present .....

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