M/S vs Unknown on 28 April, 2011

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TAXAP/2264/2010	 1/ 1	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 2264 of
2010 
=========================================================

 

M/S
CHIRIPAL INDUSTRIES LTD - Appellant(s)
 

Versus
 

COMMISSIONER
OF CENTRAL EXCISE-1 - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
PARESH M DAVE with MR DHAVAN SHAH 
for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

				Date
: 28/04/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax
Appeal is admitted for consideration of following substantial
questions of law:

“A. Whether
steel items like Angles, Channels, Beams, HR Coils, Joist, Box Pipes
etc. were covered under the Cenvat Credit Scheme and whether the
decision of the Tribunal in denying the cenvat credit of duties paid
on these steel items to the appellant is correct in the facts and
circumstances of this case ?

B. Whether
notification No.16/2009-CE (NT) dated 7.7.2009 thereby inserting
certain exclusions in Explanation-2 to Rule 2(k) of Cenvat Credit
Rules, 2004 was prospective or this conclusion was clarification and
hence applicable for past period also ?

(Akil
Kureshi, J.)

(Ms.Sonia
Gokani, J.)

(vjn)

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