LAWS(BOM)-2006-6-195

COMMISSIONER OF CENTRAL EXCISE Vs. RELIANCE INDUSTRIES LTD

Decided On June 22, 2006
COMMISSIONER OF CENTRAL EXCISE Appellant
V/S
RELIANCE INDUSTRIES LTD Respondents

JUDGEMENT

(1.) Heard rival parties.

(2.) In this appeal, following 3 substantial questions of law are raised :

(3.) The dispute in this appeal pertains to denial of credit on chillers brought in to the factory during the period from July, September and December 1997 and used as capital goods.