2010 (12) TMI 98

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....att, Sr. Advocate, K. Swami, Ms. Binu Tamta, B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. S/Shri S. Ganesh, Sr. Advocate, Tarun Gulati, S. Mathews, Neil Hildreth and Praveen Kumar, Advocates, for the Respondent. [Order]. - Delay condoned. 2. Leave granted. 3. We have gone through the impugned judgment and order dated11-12-2007passed by the High Court of Gujarat, ....

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....t for eligibility to avail credit of duty, it is necessary that the assessee should have its own plant and machinery. In absence of that, we see no merit in this appeal. Appeal stands dismissed at admission stage." 6. By the aforesaid impugned judgment and order what the High Court was called upon to do was to dispose of an appeal and necessarily therefore it was expected that the issue....