2012 (6) TMI 2

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....ppeal No. SN/144/NGP/2008 dated 16.12.2008 whereby Commissioner (Appeals) has allowed the appeal of the respondent and set aside the lower adjudicating authority denying the CENVAT credit. 2. Briefly stated the facts of the case are that the respondent is engaged in the manufacture of Sponge Iron falling under Chapter heading No. 7203.00 of Central Excise Tariff Act. The respondents also undert....

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.... Polypack Ltd. v. CCE [Order No. 158/2008-SM (BR), dated 17-1-2008] allowed the respondent's appeal. Hence the present appeal. 3. The Ld. JDR submitted that the department has filed. This appeal on the ground that the Tribunal's decision in the case of R.M. Polypack Ltd. (supra) relied upon by the Ld. Commissioner while allowing the appeal of the respondent has been challenged by the department....