COMMISSIONER OF C EX, BANGALORE-I Vs. ALFRED HERBERT (INDIA) LTD

JUDGEMENT

(1.) The revenue has come up in this appeal challenging the legality and correctness of the orders passed by the CESTAT dated 25-7-2008 [2009 (245) E.L.T. 407 (Tribunal)] raising the substantial question of law :

(2.) We have heard the learned counsel for the parties.

(3.) The dispute is in regard to exemption to be granted in respected of the Cenvat Credit be allowed on the inputs used for the repair and maintenance of the plant and machinery. The learned counsel for the appellant relying upon the judgment in SAIL V/s. Commissioner of Central Excise, Ranchi,2008 229 ELT 127 which has been affirmed by the Supreme Court contends that the tribunal was not justified in allowing the appeal of the assessee.