2006 (7) TMI 216

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... similar question of law is involved therein. However, the facts are being taken from C.E.A. No. 9 of 2005. 2. The revenue has approached this court by filing the present appeal against the order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'The Tribunal'), arising out of Appeal No. E/1078/2004-NB-B, dated June 9, 2004, raising the following substantial quest .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y. The respondent has taken the credit of duty, which was actually paid. We do not dilate much on the issue as this court has earlier dismissed an appeal filed by the revenue raising the similar question of law in C.E.A No. 51 of 2005 titled as Commissioner, Central Excise Commissionerate, Chandigarh v. M/s Punjab Anand Lamp Industries Ltd., Mohali, decided on 4-7-2006. 4. Accordingly, the presen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X