Gujarat High Court
Commissioner Central Excise Customs & ... vs Jolly Containers Opponent(S) on 10 December, 2009
Bench: K.A.Puj, Rajesh H.Shukla
TAXAP/1732/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1732 of 2009
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COMMISSIONER CENTRAL EXCISE CUSTOMS & SERVICE TAX
DAMAN Appellant(s)
Versus
JOLLY CONTAINERS Opponent(s)
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Appearance :
MR.VARUN K.PATEL for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE K.A.PUJ
and
HONOURABLE MR.JUSTICE RAJESH H.SHUKLA
Date : 10/12/2009
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE K.A.PUJ) 1.0 The Commissioner of Central Excise, Customs and Service tax has filed this Tax Appeal under Sec. 35G of the Central Excise Act, 1944, proposing to formulate the substantial questions of law for determination and consideration of this Court.
2.0 Mr. Varun K. Patel, learned Standing Counsel, appearing for the Revenue has submitted that similar issue arose in many Tax Appeals before this Court and those Tax Appeals are admitted by this Court. He places on record copies of orders of admission and framing of substantial questions of law in Tax Appeal No. 792 of 2008, Tax Appeal No. 1586 of 2008 and Tax Appeal No. 1624 of 2008.
TAXAP/1732/2009 2/2 ORDER 3.0 In view of the above fact situation, we admit this Tax Appeal
and frame the following substantial questions of law for determination and consideration of this Court:
"(1) Whether, in the facts and circumstances of the case, the Tribunal is justified and has committed substantial error of law in not holding that full amount of cenvat credit which was availed at the time of purchase of capital goods is required to be reversed on removal of capital goods and inputs "as such" or otherwise in terms of Rule 3(4) of Cenvat Credit Rules, 2001 / 2002?
(2) Whether, in the facts and circumstances of the case, the Tribunal is justified and has committed substantial error of law in holding that when cenvatable capital goods are removed after use of the same, the credit originally availed of is not required to be reversed inasmuch as the same does not amount to capital goods "as such"?"
4.0 Notice to the other side. Additional paperbook, if any, to be filed within three months from today.
5.0 To be heard with Tax Appeal No. 792 of 2008, Tax Appeal No. 1586 of 2008 and Tax Appeal No. 1624 of 2008.
[ K. A. Puj, J. ] [ Rajesh H. Shukla, J. ] hiren