CCE Vs. GAJRA BEVEL GEARS LIMITED

JUDGEMENT

(1.) The Revenue filed these appeals against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The brief facts of the case are that the respondents availed the benefit of modvat credit in respect of Round Boxes supplied by M/s. Garha Containers on the strength of duty paid by M/s. Garha Containers. A show cause notice was issued to the respondents for denial of modvat credit on the ground that the goods cleared by M/s. Garha Containers are not liable to duty as these are exempted goods.

(3.) Heard both the sides.