2020 (3) TMI 81

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....pponent(s) No. 1 ORAL ORDER (PER : MR.J.B.PARDIWALA) 1. This Tax Appeal under Section 35G of the Central Excise Act, 1944 (for short the "Act 1944") is at the instance of the Revenue and is directed against the order dated 02.01.2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench at Ahmedabad (for short 'CESTAT') in Excise Appeal No.E/383/2010. ....

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..... 431 (Guj.)]. 4. The coordinate bench of this Court while answering the question against the Revenue and in favour of the assessee observed in Paragraph No.5 of the decision as under: "5. The appellant has produced relevant extracts from the relevant Rule of Cenvat Credit Rules, 2002 which relates to obligation of manufacturer of dutiable and exempted products. Under sub-rule (2) of t....