Gujarat HC upholds CESTAT ruling on cenvat credit declarations. Commissioner (Appeals) and Tribunal decisions affirmed.

The Gujarat HC dismissed the department's appeal against the CESTAT decision regarding cenvat credit declarations. The Commissioner (Appeals) and Tribunal rulings in favor of the assessee were upheld, with no substantial legal questions identified.

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The Gujarat High Court dismissed the department's appeal against the Customs, Excise & Service Tax Appellate Tribunal's decision. The issue was about filing a general declaration instead of consignment-wise declaration regarding cenvat credit. The Commissioner (Appeals) allowed the assessee's appeal, and the Tribunal upheld this decision based on a previous ruling. No substantial questions of law were found, so the appeal was dismissed.

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