COMMISSIONER OF C. EX. Vs. HIMALAYA GRANITES LTD.

JUDGEMENT

(1.) AFTER hearing both sides on stay applications filed by the Revenue, appeals are taken up for final disposal.

(2.) THE captioned appeals have been filed by the Revenue against the impugned orders as detailed below:

(3.) RULE 5 of CENVAT Credit Rules, 2004 was substituted with the following text under dated 10 -9 -2004.