Punjab-Haryana High Court
Principal Commissioner Of Central ... vs M/S Fortune Metals Ltd on 26 April, 2017
Bench: S.J. Vazifdar, Anupinder Singh Grewal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CEA-8-2017 (O&M)
Date of decision:- 26.04.2017
Principal Commissioner of Central Excise, Chandigarh
...Appellant
Versus
M/s Fortune Metals Ltd.
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE
HON'BLE MR. JUSTICE ANUPINDER SINGH GREWAL
Present:- Mr. Tajender K. Joshi, Advocate,
for the appellant.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
This is an appeal under Section 35 G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal.
2. The appellant contends that the following substantial questions of law arise in this case:-
"A. Whether amendment introduced to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 under notification No. 50/2008-CE(N.T.) dated 31.12.2008 is clarificatory in nature?
B. Whether amendment introduced to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 under notification No. 50/2008-CE(N.T.) dated 31.12.2008 has retrospective effect or it is prospective?"
3. The learned counsel appearing on behalf of the appellant also raises the following questions of law:-
"1. Whether the Hon'ble CESTAT was right in holding the supplies made from DTA unit to SEZ developer/promoter as 'exports' entitled for the exceptions provided under Rule 6 (6) of the CENVAT Credit Rule 2004?
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2. Whether the Tribunal was right in applying the overriding effect of Section 51 of the SEZ Act, 2005 to hold the impugned goods as ''exports'' and at the same time ignoring the provisions of (c) of sub section (1) of Section 26 of SEZ Act, according to which the supplies by domestic units to the units in SEZs/Developers of SEZ are exempted from payment of Central Excise Duties?
3. Whether the Hon'ble CESTAT was correct in holding that the amendment to Rule 6(6)(i) of Cenvat Credit Rules, 2004 vide Notification No. 50/2008 CE (N.T) dated: 31.12.2008 shall be applicable with retrospective effect, when the Ministry/Board vide its Circular No. 267/52/2008-CX dated: 07.01.2009 has clarified that the amendment is prospective in nature and would apply to supplies cleared from the date of the notification only?"
4. The additional questions of law as well as the questions of law raised in the appeal itself, as fairly stated by learned counsel for the appellant, are decided against the appellant by the order and judgement of a Division Bench of this Court dated 09.08.2016 in CEA-109-2014 titled as Commissioner of Central Excise Vs M/s Dee Development Engineers Pvt. Ltd.
5. In these circumstances, the questions of law are answered against the appellant in view of the order and judgement dated 09.08.2016.
(S.J. VAZIFDAR) CHIEF JUSTICE (ANUPINDER SINGH GREWAL) JUDGE 26.04.2017 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No 2 of 2 ::: Downloaded on - 30-04-2017 19:20:25 :::