2008 (7) TMI 947

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.... Ms. Justice H.N. Devani on 22-7-2008 dismissed the Tax Appeal No. 735 of 2008 filed by Commissioner of Central Excise, Ahmedabad-I against the CESTAT Final Order No. A/2561/2007-WZB/AHD, dated 3-10-2007, as reported in 2008 (222) E.L.T. 383 (Tri. - Ahmd.) (Commissioner v. Shell Extruders). While dismissing the appeal, the High Court passed the following order : 1. The appellant-revenue ha....

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.... Cenvat Credit qua the said input. Adjudicating authority issued show cause notice as to why such credit should not be denied. After considering the reply and the statements of the concerned persons the adjudicating authority dropped the proceedings. 3. The revenue carried the matter in appeal before the Commissioner (Appeals) and thereafter before the Tribunal unsuccessfully. 4. T....