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TMI Blog2016 (10) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... urvive any longer - appeal dismissed. - Central Excise Appeal No. 138 of 2005 - - - Dated:- 17-10-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Ms. P. S. Cardozo with Mr. Vipul A. Bajpayee for the appellant Mr. Prakash Shah with Mr. Jas Sanghavi i/b. M/s. PDS Legal for the respondent ORDER P. C. 1. This appeal of the Revenue was admitted on three substantial quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % at the time of clearance of final products in terms of Rule 57-CC of the Central Excise Rules, 1944 up to 31st January, 2001. Thereafter, the assessee informed that it will not avail the credit on the entire inputs at the time of receipt in the factory and shall avail the proportionate credit on the quantity of the inputs actually consumed in the manufacture of the dutiable final product. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 2002. That is how the Revenue approached the tribunal. The tribunal, in the impugned judgment, merely relied upon the view taken in the case of Dharamshi Morarji Chemicals (supra) and some other cases and held that the facts and circumstances being identical, the issue is covered against the Revenue. 5. The Revenue had approached this court in the further appeal, which came to be admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation read with the further documents in that compilation, that the arrangement carved out by the assesse has been accepted by the Revenue. In these circumstances, we do not think that the substantial questions of law, on which the appeal was admitted, survive any longer. They stand answered against the Revenue in terms of the order passed by this court and the earlier orders of the tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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