CCE Vs. GOLD STAR CEMENTS LTD.

JUDGEMENT

(1.) This is an appeal filed by the Revenue.

(2.) The issue relates to Modvat credit on Electrical Cables. On going through the facts and circumstances of the case, I find that the issue involved herein has already been considered and concluded by the decision of the Supreme Court in the case of Commissioner of C. Excise, Coimbatore v. Jawahar Mills Ltd.Accordingly, I do not find any substance in the appeal filed by the Revenue. In the result, the appeal is dismissed. (Pronounced and dictated in the open court)