Gujarat High Court
Commissioner vs Hy- Tuf Steels Pvt. ... on 3 April, 2014
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/282/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 282 of 2014
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COMMISSIONER....Appellant(s)
Versus
HY- TUF STEELS PVT. LTD.....Opponent(s)
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Appearance:
MR GAURANG H BHATT, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 03/04/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the appellant submitted that the Tribunal has followed the decision of the Madras High Court in the case of Commissioner of C.Ex. Pondicherry v. Caterpillar India Pvt. Ltd., (297) E.L.T. 8 (Mad.). He further submitted that Punjab and Haryana High Court has taken a contrary view in the case of Dee Development Engineers Ltd. v. Union of India, (254) ELT 412 (P & H).
Tax Appeal is admitted for consideration of following substantial question of law:
"Whether or not the impugned goods cleared by the respondent in absence of having a certificate issued by the Project Implementing Authority in favour of the respondent and on the basis of the certificates issued by the Project Implementing Authority in the name of the individual contractors executing the Project, qualify as supplies to the Project, to be eligible for the exemption under notification No.108/1995-CE dated 28.8.1995 as amended?
(AKIL KURESHI, J.)
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O/TAXAP/282/2014 ORDER
(MS SONIA GOKANI, J.)
(vjn)
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