- (1.) This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has come up at the instance of the assessee against judgment and order dated 14-7-2010 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, in Central Excise Appeal No. 361 of 2007.
(2.) The Tribunal has disallowed Cenvat credit on Iron and Steel used for repairing of plant and machinery. This Court admitted appeal on 14-2-2011 on the following substantial question of law :- "Whether on the facts and in the circumstances of the case, the Tribunal is legally justified in holding that the appellant is not eligible to avail Cenvat credit of Iron and Steel used for repairing of plant and machinery "?
(3.) A similar question has been considered in Central Excise Appeal No. 99 of 2014 (Commissioner, Customs and Central Excise v. M/s. Kesar Enterprises Ltd.) and has been answered in favour of Revenue vide judgment dated 27-2-2015 [2016 (344) E.L.T. 809 (All.)].;