Rajasthan High Court - Jaipur
M/S Parle Biscuits Pvt. Ltd vs Commissioner Of Cgst And Central Excise ... on 9 January, 2019
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 179/2018
M/s Parle Biscuits Pvt. Ltd.
----Appellant
Versus
Commissioner Of Cgst And Central Excise Alwar
Commissionerate
----Respondent
For Appellant(s) : Mr. Praveen Kumar Purohit and Mr. Sachin HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 09/01/2019 Heard the learned counsel for the appellant.
Appeal is admitted on the following substantial questions of law:
(i) Whether unutilized Cenvat credition the stock of inputs as such, inputs contained in semi-finished and finished products was admissible to the Appellants, under Rule 10 of CCR, 2004, in a case where the entire manufacturing activities of M/s. Mound Trading were taken over by the Appellants and continued with manufacturing activities in the very same premises by utilizing the very same plant and machinery;
(ii) Whether the Tribunal has erred in not considering various submissions made before it at the time of final hearing, as elaborately mentioned in the ROM application, by observing that ROM amounts to review of the order which is not permissible."
Issue notice to the respondent.
(GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Ashu/36 (Downloaded on 05/06/2021 at 08:07:45 PM) Powered by TCPDF (www.tcpdf.org)