2020 (10) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R.C. Khulbe, J. Ms. Puja Banga, learned brief holder for the State of Uttarakhand/ revisionist Mr. Amar Murti Shukla, learned counsel for the respondent ORDER Ravi Malimath, ACJ. (Oral) The brief facts of the case are that the assessee is a manufacturer of Electrical Stamping. He is entitled to get the Input Tax Credit paid by him for purchases of raw-material. He claimed a total be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee filed a first appeal before the Joint Commissioner (Appeals). The appeal was allowed and relief was granted to the extent of Rs. 54,445/- of Input Tax Credit to the assesse. Aggrieved by the same, the revenue preferred a second appeal before the Tribunal. The second appeal was dismissed. Hence, this revision. 2. Ms. Puja Banga, learned brief holder for the State of Uttarakhand / revenue,....