Over ruled citations

[CA.ANCHAL RASTOGI]

whether commissioner of c.e.(appeals) other citation 2006(204) e.l.t. 189 (commr. appl.) re NHK Spring India LTD. has been over ruled, if yes, pl. let me know those case law.

AI Summary

Appellate Order on NHK Spring India Ltd. Overruled; Potential Conflict with CENVAT Credit Principles Discussed A participant inquired about whether a specific appellate order regarding NHK Spring India Ltd. had been overruled. The response indicated that the order was indeed overruled in the context of the Gujarat Ambuja Cement case. However, the respondent noted that this overruling might not be valid as it contradicts the principles of CENVAT credit. The discussion took place over a day, focusing on the implications of the appellate decision and its alignment with established tax credit principles.