2016 (9) TMI 982

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..... that:- once the issue involved in the present appeal has already been gone into by the Hon'ble 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 appeal. - Decided against the Revenue - C.E.A. No. 44 of 2012 (O&M) - - - Dated:- 17-8-2016 - .....

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..... e department? (ii) Whether the order of the Hon'ble CESTAT merits to be set aside? The issue raised is regarding claim of input tax credit by the assessee. The goods manufactured were not leviable to any tax as exported out of the country. Though the adjudicating authority declined the claim of the assessee, however, the First Appellate Authority accepted it. The department aggrieve .....

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..... e High Court of Judicature at Bombay in 'Union of India Vs. Sharp Menthol India Ltd.' (2011 (270) ELT 212) which has been approved by this Corut vide orders dated 04.04.2012. The instant appeal is, accordingly, dismissed.'' A perusal of the aforesaid order shows that the earlier judgment of Bombay High Court in Sharp Menthol India Ltd, case (supra), was mentioned, which .....

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