Commissioner Of Central Excise vs M/S Win-Medicare Pvt. Ltd. on 26 July, 2010

Court No. - 37

Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 448 of 2007

Petitioner :- Commissioner Of Central Excise
Respondent :- M/S Win-Medicare Pvt. Ltd.
Petitioner Counsel :- Ajay Bhanot

Hon'ble Rajes Kumar,J.

Hon’ble Ran Vijai Singh,J.

Heard Sri S.P. Kesharwani and Sri A.P. Mathur, learned counsel for the
parties.

Admit on the following question of law :

1. Whether the Tribunal is legally justified in coming to the conclusion that
since Rule 21 does not provide any condition regarding reversal of the credit
taken in respect of the inputs used on such goods, therefore, the
Commissioner was not justified in granting remission subject to the reversal
of Cenvat Credit taken on inputs used in the manufacture of P&P Medicines
proposed to be destroyed.

Order Date :- 26.7.2010
PG