{"id":50173,"date":"2011-04-28T00:00:00","date_gmt":"2011-04-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-vs-unknown-on-28-april-2011"},"modified":"2015-12-19T01:04:50","modified_gmt":"2015-12-18T19:34:50","slug":"ms-vs-unknown-on-28-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-vs-unknown-on-28-april-2011","title":{"rendered":"M\/S vs Unknown on 28 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">M\/S vs Unknown on 28 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2264\/2010\t 1\/ 1\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2264 of\n2010 \n=========================================================\n\n \n\nM\/S\nCHIRIPAL INDUSTRIES LTD - Appellant(s)\n \n\nVersus\n \n\nCOMMISSIONER\nOF CENTRAL EXCISE-1 - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nPARESH M DAVE with MR DHAVAN SHAH \nfor\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n\t\t\t\tDate\n: 28\/04\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\tTax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law:\n<\/p>\n<p>&#8220;A.\tWhether<br \/>\nsteel items like Angles, Channels, Beams, HR Coils, Joist, Box Pipes<br \/>\netc. were covered under the Cenvat Credit Scheme and whether the<br \/>\ndecision of the Tribunal in denying the cenvat credit of duties paid<br \/>\non these steel items to the appellant is correct in the facts and<br \/>\ncircumstances of this case ?\n<\/p>\n<p>B.\tWhether<br \/>\nnotification No.16\/2009-CE (NT) dated 7.7.2009 thereby inserting<br \/>\ncertain exclusions in Explanation-2 to Rule 2(k) of Cenvat Credit<br \/>\nRules, 2004 was prospective or this conclusion was clarification and<br \/>\nhence applicable for past period also ?\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani, J.)<\/p>\n<p>(vjn)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court M\/S vs Unknown on 28 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print 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 &#8211; Appellant(s) Versus COMMISSIONER OF CENTRAL EXCISE-1 &#8211; Opponent(s) ========================================================= Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-50173","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S vs Unknown on 28 April, 2011 - Free Judgements of Supreme Court &amp; 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