Respondent is engaged in manufacture of excisable goods, viz.,
An appeal preferred by the Revenue thereagainst was dismissed by the Tribunal.
The matter was determined by the Assistant Commissioner of Central Excise, Junagadh in terms of an order dated 13.09.2001 holding that the respondent was entitled to CENVAT credit only to the extent of 50.
An appeal preferred thereagainst by the respondent aggrieved by and dissatisfied therewith before the Commissioner Appeals , Customs and Central Excise, Rajkot was allowed by an order dated 31.12.2001.
It is registered under the Central Page 2482 Excise Tariff Act, 1985.
On or about 24.09.1996, the respondent imported two generator sets.
Soda Ash, Sodium Bicarbonate and Caustic Soda.
B. Sinha, J. Page 2481 Leave granted.
Interpretation of Rule 57AC of the Central Excise Rules, 1944 for short the Rules is in question in this appeal which arises out of the judgment and order dated 12.01.2006 passed by the High Court of Gujarat at Ahmedabad in Tax Appeal No.
862 of 2005.
