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TAXAP/1146/2009 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 1146 of 2009
=========================================
COMMISSIONER
OF CENTRAL EXCISE - Appellant(s)
Versus
TUFROPES
PVT LTD - Opponent(s)
=========================================
Appearance
:
MR RJ OZA
for Appellant(s) : 1,
None
for Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
MR. JUSTICE D.A.MEHTA
and
HONOURABLE
MS. JUSTICE H.N.DEVANI
Date
: 29/04/2010
ORAL
ORDER
(Per :
HONOURABLE MS. JUSTICE H.N.DEVANI)
1. Appellant
Revenue has challenged order dated 11th December, 2008
made by the Customs, Excise and Service Tax Appellate Tribunal
proposing the following question:-
“Whether
in the facts and circumstances of the case, the Tribunal is justified
in allowing the refund even though cenvat credit was not accumulated
on account of exportation and during the relevant period, HDPE ropes
were fully exempted from Central Excise duty and therefore no cenvat
Credit was available to the claimant as per Rule 6 of Cenvat Credit
Rules, 2002?”
2. It
is an accepted position that the controversy involved in the present
case stands concluded by an order dated 15th April, 2010
made by this Court in Tax Appeal No.208 of 2009 and cognate matters
between the same parties whereby the appeals preferred by the Revenue
came to be dismissed.
3. For
the reasons stated in order dated 15th April, 2010 made in
Tax Appeal No.208 of 2009 and cognate matters, this appeal is also
dismissed.
(
D.A. Mehta, J. )
(
Harsha Devani, J. )
hki
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