2017 (2) TMI 610

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....ee, for the Appellant Mr. Sachin Chitnis i/b Mr. M. H. Patil, for the Respondent ORDER P. C. This Appeal was admitted by this Court on the following two substantial questions of law:- "(A) Whether in the facts and circumstances of the case and in law, the CESTAT, Mumbai was justified in setting aside the order of the Lower Authority whereby the Assessee was held to have availe....

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....aises no substantial questions of law. They do not arise because the Tribunal's view accords with that of the Hon'ble Supreme Court and one Supreme Court judgment has been expressly referred in the order dated 28th June, 2006. That order reads as under:- "Learned Counsel appearing for the appellant fairly states that issue raised in both these appeals is covered by the judgment of....

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....noted admission order has been passed. 5 The order passed by the Tribunal in this case and impugned in this Appeal reads as under:- "1.Heard both sides. 2.The issue involved in these appeals is availment of CENVAT Credit on furnace oil used as fuel to generate steam used in manufacture of exempted and dutiable paper product. 3.The issue is well settled in the case of ....