2018 (10) TMI 536

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..... .A. No.1809 of 2017 - - - Dated:- 10-9-2018 - Mr. T.S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ. For the Appellant : Mrs.R.Hemalatha For the Respondent : Mr.PR.Ranganath for Mr.R.Raghavan and Mr.N.Murali JUDGMENT T. S. SIVAGNANAM, J. This appeal by the Revenue is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai B .....

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..... ust be received and installed in the factory for availment of Credit. (3)Whether the Tribunal's order is legal and correct, in the absence of statutory provision to that effect? 4.It may not be necessary for this Court to examine the above substantial questions of law, in the light of the fact that the tax involved in the instant case, which is in the nature of wrong credit of S .....

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..... uivalent to the amount sought to be recovered as CENVAT credit availed. Thus, the monetary limit, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, we hold that the Department cannot pursue this appeal. 6.Hence, for this reason alone, the above Civil Miscellaneous Appeal stands dismissed and the substantial questions of law are left open for con .....

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