2018 (1) TMI 50

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..... ibunal, The Commissioner of Central Excise [2017 (7) TMI 524 - MADRAS HIGH COURT], where it was held that Rule 2k(i). Explanation 2 cannot be read in a manner that it constricts, the scope and ambit of the main provision, i.e., Rule 2k(i) - appeal dismissed - decided against Revenue. - Civil Miscellaneous Appeal No. 2483 of 2016 - - - Dated:- 25-7-2017 - S. Manikumar and Bhavani Subbaroyan, JJ. .....

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..... of Cenvat Credit Rules, 2004, when there is a decision of the Apex Court in the case of Delhi Cloth and General Mills Co Ltd. v. UOI (1997) (1) E.L.T. (J199) (S.C.) (Constitution Bench), wherein the Apex Court has held that to become goods, an article must be something which can ordinarily come to the market to be bought and sold. Further, in the case of Bharthi Airtel v. CCE reported in 2014 (35 .....

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..... the second respondent produced a copy of the common order, made in C.M.A. Nos. 3641 to 3643 of 2011, etc., batch. 4. While adverting to the rival submissions, a Hon ble Division Bench of this Court, has answered similar substantial questions of law, now raised in the instant Civil Miscellaneous Appeal, in favour of the assessee and against the Revenue. 5. Similar substantial questions of law .....

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