COMMISSIONER OF CENTRAL EXCISE Vs. RUDRA INDUSTRIES

JUDGEMENT

(1.) The Revenue/appellant is challenging the judgment and order passed by the CESTAT dated 2nd June, 2005, by which it was pleased to confirm the order passed by the Commissioner (Appeals) dated 26th April, 2000, who, in turn, had set aside the order passed by the Deputy Commissioner (Modvat) dated 20th December, 1999.

(2.) The brief facts are as under :

(3.) Being aggrieved by the order dated 2nd June, 2005 passed by the CESTAT, the appellant preferred this appeal under Section 35(G) of the Central Excise Act, 1944.