2023 (7) TMI 1119

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..... e) paid on Nylon Tyre Chord Fabric used in the manufacture of tyres - HELD THAT:- The High Court has placed reliance on a judgment of the Bombay High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III VERSUS M/S CEAT LTD. [ 2013 (7) TMI 568 - BOMBAY HIGH COURT] where it was held that In the instant case, the debits were held to be of no consequence when the assessee was require .....

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..... as placed reliance on a judgment of the Bombay High Court in the case of Commissioner of Central Excise, Mumbai-III vs. CEAT Limited ([2013] 298 ELT 525). It is also noted that the said judgment has not been assailed before this Court by the Revenue. In the circumstances, we do not find any infirmity in the impugned order of the High Court which has followed the aforesaid judgment of the Bom .....

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