HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT

JAIPUR

D.B. Central/Excise Appeal No. 133 / 2017

Commissioner of Customs & Excise-jaipur-I, (now Known As

Commissioner, Central Goods & Service Tax), Central Goods &

Service Tax Commissionerate, Surya Nagar, Alwar Raj.

----Appellant

Versus

M/s Continental Engines Ltd. (machine Division), A-88, RIICO

Industrial Area, Bhiwadi, District Alwar Raj.

----Respondent

_____________________________________________________

For Appellant(s) : Mr. Sandeep Pathak

For Respondent(s) : Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal

_____________________________________________________

HON'BLE MR. JUSTICE K.S.JHAVERI

HON'BLE MR. JUSTICE VIJAY KUMAR VYAS

Order

14/02/2018

By way of this appeal, the department has challenged the

judgment and order of the Tribunal whereby the Tribunal has

dismissed the appeal of the Department.

Counsel for the appellant has framed the following

substantial questions of law:-

“i) Whether the ld CESTAT was correct in allowing

the refund of Cenvat Credit of Central Excise duty

paid in respect of raw material procured from DTA

Units under Rule 5 of the CENVAT Credit