1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- CENTR.EXCISE APPEAL No. 2 of 2008 UNION OF INDIA V/S M/S ADITYA CEMENT LTD.& ANR. Mr. KULDEEP MATHUR, for the appellant / petitioner Date of Order : 18.1.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant. Perused the impugned order. Admittedly proceedings for reversing the Modvat credit for the subsequent period were initiated earlier, and were decided in favour of the assessee. It is thereafter only that notice was issued for earlier period for reversing the credit which has been found to be not permissible in law. In our view, the findings of the learned Tribunal are based on the judgment of Hon'ble the Supreme Court in ECE Industries Vs. CCE, New Delhi reported in 2004(164) ELT 236(SC). We are at one with the conclusions arrived at by the learned Tribunal, and do not find any ground to impugned order. 2 The appeal is, therefore, dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /Sushil/