Chattisgarh High Court
Commissioner Central Excise & Customs vs M/S Steel Authority Of India Ltd on 13 July, 2015
HIGH COURT OF CHHATTISGARH, BILASPUR
Order Sheet
Tax Case No. 45 of 2014
Commissioner, Central Excise & Customs Versus M/s Steel Authority of India Ltd.,
Tax Case Nos. 46 of 2014 and 47 of 2014
13/07/2015 Shri Maneesh Sharma, Advocate for the
Appellant.
Shri Saurabh Pande, Advocate for the
Respondent.
The appeal is admitted for hearing. No fresh notice need be issued as the Respondent is represented.
The question of law framed is as follows:
'Whether the shoes worn by the workers necessary for manufacturing activity will fall within the definition of capital goods and amount to an input under Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004.' The interpretation of the word 'input' has already been referred to a larger Bench in (2010) 14 SCC 744 (Ramala Sahkari Chini Mills Ltd. v. CCE).
List for hearing in usual course.
(Navin Sinha) (P. Sam Koshy)
Chief Justice Judge
Subbu