UNION OF INDIA Vs. GULJAG INDUSTRIES LTD

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The following substantial question of law has been raised for decision in this appeal by the revenue :-

(3.) The Asbestos Gasket Sheet in respect of which the assessee has availed Cenvat credit of Duty paid on such Asbestos Gasket Sheets is used by the assessee respondent for connecting various equipments through which the process of gas and steam passes.