COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY COMMISSIONERATE Vs. CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AND ORS.

JUDGEMENT

(1.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the appellant/Revenue is before this Court by filing the present appeal. Vide order dated 4.12.2009, this Court, while admitting the appeal, framed the following substantial question of law for consideration :-

(2.) The facts, in a nutshell, are as hereunder :-

(3.) With regard to the common inputs, viz., activated carbon, filter paper and caustic soda, the respondent took cenvat credit only for the month of September, 1996, to the extent of Rs. 33,050/- which was subsequently reversed on 17.10.96 and this fact is not disputed. The respondent did not avail any cenvat credit after September, 1996 on all the aforementioned common inputs.