2015 (2) TMI 1326

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..... ONER OF CENTRAL EXCISE, MEERUT [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT] where it was held that Since there is change in provisions, therefore, for the subsequent period, having examined the terms capital goods and input in the subsequent Rules and comparing with the Rules 57A, 57B and 57Q of earlier Rule, for the purpose of present case, we do not find any substantial difference which may .....

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..... cover the issue in this appeal also. Appeal allowed - decided in favor of appellant. - CENTRAL EXCISE APPEAL No. 149 of 2011 - - - Dated:- 22-2-2015 - Hon'ble Sudhir Agarwal AND Hon'ble Shashi Kant, JJ. For the Appellant : Ramesh Chandra Shukla For the Respondent : Rahul Agrawal ORDER 1. This appeal under Section 35G of Central Excise Ac .....

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..... parties at the outset stated that the issue raised in this appeal is squarely covered by judgment of date passed in Central Excise Appeal No. 51 of 2008 (M/S DSM Sugar Asmoli Vs. Commissioner Of Central Excise, Meerut-II). 4. It is, however, pointed out that on and after 10.09.2004, new Rules, i.e., CENVAT Credit Rules, 2004 (hereinafter referred to as Rules, 2004 ) came into existence .....

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