COMMISSIONER OF CENTRAL EXCISE Vs. JSW STEELS LTD

JUDGEMENT

(1.) These appeals are preferred by the Revenue, against the common judgment and order of the Customs, Excise and Service Tax Appellate Tribunal (in short, 'the Tribunal') dated 29.09.2008, whereby, it disposed of two (2) appeals, preferred by the Assessee.

(2.) The core issue, in these appeals, veers around the objection raised by the Revenue to the availment of CENVAT credit by the Assessee based on documents, (i.e. TR-6 Challan / supplementary invoice), which are adverted to by the Revenue as "ineligible documents".

(3.) The appeals in C.M.A.Nos.3178 of 2010 and 2498 of 2010 were admitted by this Court on 18.11.2010 and 03.12.2010 respectively, when the following questions of law were framed for consideration by this Court: