2016 (2) TMI 1006

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Nambiar, K. John Mathai, P. Benny Thomas and P. Gopinath, Advocates, for the Respondent. JUDGMENT [Judgment per : Thottathil B. Radhakrishnan, J.]. - We have heard the learned senior standing counsel for the Central Board of Excise and Customs and the learned counsel for the assessee. This appeal is against an order by which the CESTAT decided against the Revenue on an appeal filed by the depar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ersal of Cenvat credit on duty paid on inputs/capital goods and stores and spares which were written off from accounts as obsolete. It concluded that the issue is squarely covered by the decision in Bharat Heavy Electricals Ltd. v. CCE, Bangalore [2002 (50) RLT 208 (CEGAT-Ban.)]. Applying the said precedent, we find that there is no merit in this appeal. 2. Having considered the subject matt....