COMMISSIONER OF CENTRAL EXCISE Vs. DASHION LTD.

JUDGEMENT

(1.) These appeals arise in common background. We may therefore notice facts from Tax Appeal No. 415 of 2013.

(2.) On 01.05.2013, the Tax Appeal was admitted for consideration of following substantial question of law:-

(3.) The respondent assessee was engaged in manufacture of water treatment plant and other connected items and was availing benefit of Cenvat credit on the duty paid on inputs, capital goods and input services as permissible under Cenvat Credit Rules, 2004 (hereinafter to be referred as "the Rules of 2004"). The assessee had five manufacturing units and had its registered office at Vatva, Ahmedabad. The assessee was also providing several taxable services such as erection and commissioning, repairing and maintenance of water treatment plant, etc.