Dismissed
Commissioner of Central Excise Delhi-Iv v. M/S Eicher Tractor
Punjab & Haryana HCCEA/1/2010
Case brief
AI extract
What is this about?
This revenue appeal under Section 35G of the Central Excise Act, 1944, challenging a Tribunal order on Cenvat credit availability was dismissed. The court noted that the underlying legal question was already decided against the revenue in a related appeal heard earlier in the same court.
What did the court decide?
The appeal was dismissed as the substantive question had been decided against the revenue in a prior related appeal.