Commissioner, Central Excise, Customs and Service Tax v. Gagan Resources Pvt. Ltd.
Case brief
What is this about?
The High Court of Chhattisgarh dismissed an appeal filed under Section 35G of the Central Excise Act. The court held that since the Commissioner (Appeals) and the Tribunal relied on documents and evidence to grant CENVAT credit, no substantial question of law arose for their decision to be set aside.
What did the court decide?
The appeal is dismissed and stands rejected.