Gujarat High Court Case Information System
Print
TAXAP/2262/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2262 of 2010
With
TAX
APPEAL No. 2263 of 2010
=========================================================
M/S
AKSHAR CHEM (INDIA) LTD. - Appellant(s)
Versus
COMMISSIONER
OF CENTRAL EXCISE - Opponent(s)
=========================================================
Appearance
:
MR
DK TRIVEDI for
Appellant(s) : 1,
MR KALPESH N SHASTRI 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
Appeals are 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 ?
To
be heard with Tax Appeal No.2264 of 2010.
(Akil
Kureshi, J.)
(Ms.Sonia
Gokani, J.)
(vjn)
Top