LAWS(CE)-2003-10-331

GUJARAT AMBUJA CEMENTS LTD. Vs. CCE

Decided On October 03, 2003
GUJARAT AMBUJA CEMENTS LTD. Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) Heard both the sides.

(2.) The appellants filed this appeal against order of the denial of modvat credit of Rs. 3,38,166 passed by the Commissioner (Appeals).

(3.) The Commissioner (Appeals), in the impugned order denied the modvat credit in respect of the above -mentioned amount has held as under: