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of <h1>Appeal Dismissed: Issue Addressed in Previous Judgment</h1> The High Court of Andhra Pradesh dismissed the appeal as the issue raised was already addressed in a previous judgment by the Division Bench of ... Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - Held that:- Following decision of Commissioner of Central Excise & Customs, Raipur vs. M/s. Steel Authority of India Ltd., Bhilai Steel Plant, Bhilai reported in [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] - Decided against Revenue. The High Court of Andhra Pradesh dismissed the appeal as the issue raised was covered by a judgment of the Division Bench of Chattisgarh High Court in a previous case. The respondent's counsel relied on the Chattisgarh High Court's decision, which the appellant's counsel also acknowledged.
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