LAWS(CE)-2003-12-255

ARVIND INTEX Vs. COMMISSIONER OF CENTRAL EXCISE

Decided On December 11, 2003
Arvind Intex Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

(1.) HEARD both sides. The lower authorities have denied credit on capital goods amounting to Rs. 82,750/ - and penalty of Rs. 10,000/ - has also been imposed in respect of two machineries : -