2015 (2) TMI 1220

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....llant. Shri Rishi Raj Kapoor, Counsel, for the Respondent. ORDER This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has come up at the instance of Revenue against the judgment and order dated 18-10-2013 [2015 (327) E.L.T. 546 (Tribunal)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Trib....

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....utset stated that the issue raised in this appeal is squarely covered by judgment of date passed in Central Excise Appeal No. 51 of 2008 (M/s. DSM Sugar Asmoli v. Commissioner of Central Excise, Meerut-II). 4. It is pointed out that on and after 10-9-2004, new Rules, i.e., Cenvat Credit Rules, 2004 (hereinafter referred to as "Rules, 2004") came into existence and the definition of "capita....