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Bombay High Court

Galaxy Surfactants Ltd vs The Commissioner Of Central Excise ... on 25 June, 2019

Author: N.J.Jamadar

Bench: M.S.Sanklecha, N.J.Jamadar

                                                                   cexa-83-2019.doc




              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                  ORDINARY ORIGINAL CIVIL JURISDICTION


                    CENTRAL EXCISE APPEAL NO. 83 OF 2019

Galaxy Surfactants Ltd.,                             ..       Appellant.
     v/s.
The Commissioner of Central Excise, Belapur          ..       Respondent.


Mr. Sriram Sridharan with Ms. Divyasha Mathur i/b. PDS Legal, for the
Appellant.
Mr. Pradeep S. Jetly with Mr. J. B. Mishra, for the Respondent.


                                        CORAM: M.S.SANKLECHA, &
                                               N.J.JAMADAR, JJ.
                                        DATE     : 25th JUNE, 2019.
P.C:-
                Heard.

2               Appeal admitted on following re-framed substantial question

of law:-

        "      Whether in the facts and circumstances of the case, the

Tribunal is justified in denying credit on angles, channels, beams, nut-bolts, guides etc, used for assembling Vertical Storage Racking System used for storing finished goods and raw materials in the factory when on identical facts, the Tribunal had allowed the Appellant's claim for credit on angels, channels etc.?"

Mr. Jetly, learned Counsel for the Respondent waives service.


        (N.J.JAMADAR,J.)                             (M.S.SANKLECHA,J.)


S.R.JOSHI                                                                             1 of 1




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