Gujarat High Court
The Commissioner Of Central Excise & ... vs Castrol India Limited Opponent(S) on 31 January, 2008
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/1562/2007 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1562 of 2007
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THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS Appellant(s)
Versus
CASTROL INDIA LIMITED Opponent(s)
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Appearance :
MR HARIN P RAVAL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 31/01/2008
ORAL ORDER
Heard the learned counsel for the appellant.
The appeal is admitted in terms of the following question: "a. Whether in the facts and in the circumstances of the case, the Tribunal is justified in allowing the Cenvat credit on the Supplementary Invoice issued by the supplier of inputs to the respondent, which is contravention of Rule 7(1)(b) of Cenvat Credit Rules 2002 (presently Rule 9(1)(b) of the Cenvat Credit Rules, 2004) on the ground that there was nothing on record to indicate that the input supplier was issued Show Cause Notice invoking first proviso to section 11A for the short payment made by the input supplier despite Show Cause Notice dtd. 14.01.2004 having been issued to the input supplier M/s. Standard Greases Ltd., Silvassa invoking the first proviso of Section 11A(1)?"
Issue notice to the other side. Paper book be filed within 3 months. List the Appeal for final hearing after 3 months.
(Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) Mohandas/B