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.
An appeal preferred by the Revenue thereagainst was dismissed by the Tribunal.
It is registered under the Central Excise Tariff Act, 1985.
On or about 24.09.1996, the respondent imported two generator sets.
