2015 (2) TMI 1328

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....eal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has come up at the instance of Assessee against the judgment and order dated 22.10.2007 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") in Appeal No. E/2496/2007-SM (BR) whereby it has rejected the claim of Assessee for entitlement of MODVAT Cre....

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....d counsels for parties, at the outset, 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 Vs. Commissioner Of Central Excise, Meerut-II). 4. It is, however, pointed out that on and after 10.09.2004, new Rules, i.e., CENVAT Credit Rules, 2004 (hereinafter referred to as "Rules, 2004") came into e....