Gujarat High Court
Commissioner Of Central Excise vs Alidhara Textool Engineers Pvt Ltd ... on 15 September, 2009
Author: K.S. Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/1450/2009 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1450 of 2009
With TAX APPEAL No. 1451 of 2009
To TAX APPEAL No. 1453 of 2009
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COMMISSIONER OF CENTRAL EXCISE Appellant(s)
Versus
ALIDHARA TEXTOOL ENGINEERS PVT LTD Opponent(s)
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Appearance :
MR RM CHHAYA for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 15/09/2009
COMMON ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial questions of law:
"(i) Whether in fact and circumstances of these cases CESTAT is right in setting aside the demand and penalty with interest?
(ii) Whether in facts and circumstances of these cases CESTAT is correct in holding that respondent assessee is entitled to Modvat/Cenvat Credit?
(iii) Whether in facts and circumstances of these cases CESTAT is right in allowing Cenvat Credit for Erection and commissioning as Post manufacturing activity?
(iv) Whether in facts and circumstances of these cases Erection and Commissioning falls under the category of input service as defined under Rule 2(1) of Cenvat Credit Rules, 2004?"
(K.S. RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) TAXAP/1450/2009 2/2 ORDER [sn devu] pps