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[Cites 1, Cited by 3]

Karnataka High Court

The Commissioner Of Central Excise vs M/S Tafe Limited (Tractor Division) on 1 March, 2011

Bench: N.Kumar, Ravi Malimath

IN THE HIGH CO'{3"R'3,' OF KARNATAKA AT I)at.ed thiss {E16 Es: day of MarcE'L 20§__1j""»f L"

PRESFj§\!"i: . _ TH}: HON'BLE MR. JUSLEIW' 'Q T' « T' T 'A AN? , . . .V THE HON'BLE MR.
BETWEEN:    i .' >

The Commissic_i'1e1f:Qe;1¥;.ré31     

Ban   V  V
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Bangaiore ~» 560 {)0}  V_    ...Appe11am:

fBy"S.r§V '71' N_\/'V<3:'2*':VI»§;21t21 Raddy, Advocéaée) %%%%% M ,5 TAPE 'L,i1'nj"i,erd ('i'r2:1ct<)r DEvisa'o11} _1:>1gMg1o. i1%x::g%x1:>jI;3.--"' inch; silrial A1'9fj_a E)(>£i€i««:1b;a}i21}31,11" W 561 203 ".1-ltespczzidezlfi.

. "[83,: Sri Rajessh Chandra Kunizan Advocate) ' V' ..;E"hi3 CF35': filétd under s€<:I.i<:>'z: 356 <}fE1.1€ C<;%:ni::'z1i ElxCi.s3€:

E944 ;-1r'é::§i:'1g; £3221. <21' <>1*c:§6r da'£;ed 23-1 LZGG6 8: 2=-:§»«3~2€}G5 ;3;3:_s§:$€ic§ in §?'in;21.£ €}1°de2" 2§@3;'20€}€3 azmd Or{i€:' Er': Qfirigizaai V:':":.ané;:f21€:1V£:r:§:=:3 0? "{'1'ai£?t.{)1's5 and palfis t%':e1'e<>iV. They are avziiiing L-'.§lVe:V'z.1v£Vn:i f:.1VtfV,I.V.df:I' Cam-9.1. Credit Rlfies 208.2. in tcrnls of V -'~__V'-%:§€%<-:33': eVé:3«:.§*§":1p%,£::d. §Vr<:>:"11 pa132':m--:nE: mi' cimty Wi£,E1 <;:éfVft:2<?1, £§c°0n;1 No.02/20053, pt'ay1'1'1g 'E10 {1} 1.0 d€C.id€ {ha S-ubs;ta1ni'.ia1 CV;i;V€:-5sVVf;E.{3Vf3..{3fV law siaieci {here-in: {ii} S€t'. aside the R1121} Order' E\§'V(3V.'21.G3_/'2OG'£$ da'£'.<3c1 234. i--2(}Os':"> pa.sSeci by' the CEISTAT, Soaztzh V'f,3V£%11«V:_*,VVh=,VV~. 4' 1§3a§';gaI0re, Vicki A1'}E.'}(3'XiE.II'(i'--B; (iii) restore the 1:1' 0;*igin.Va;l_ V No.82/2005 cfatccf 24--3J2OO5 p.:3.s.sed '£53,: Méhcz' (VZE%§_.'f3_'1'[V-'=,v'_'£'. ' BangaE0re--I, vide 5\1111e;~;1,1'r€:--A. V V' .. V '.I'his CEA Coming 0n*V 'f7.r__)I* VV I.1e£x.riVf'1g N. KUIWAR J., cielivered the f"o1.1.c3i§fiVf1g: . V V This the order passed by that Cenvai credit. is indefeasibk: VCR;-'F12iVr1d for reversal of nlodvat creciii and acC01'di1'1g1y Set. aside the order pa:~ss€§d_4 .tVjy.t.§";Vét .;1dj_uVVc1i§V§;;1E.ing au1.h0rit.y.

2. EV ' " _ Tfler. A' V VIV'éS})OI1Cf€I1t., EV}/S TAPE Lirniied .213-e 12(>'f::i»ET§::z.1t.j.rmVVVE$Ei<é;23/2O04--CI£ dated 01.032002, tr21ct.o1's Imave zr"nan:gfc1c{.1.zre>(1 cm Lfle very day that if: iJ(;?(7(}]¥7I%£i'S' '~_ V a.ucu'.la.bIe.

18. It. is Ilherejfbre, that zf:1"'I'.'»'2£:&c:<f';,'_Se Motors Lz'.d.. 1:. U'n:(m qr 1no::£c:,__ ;Tz.{:+:e3§;i;1GT5:3)' AL:;L.T::3z-..__ {his Couri said that a credii; i.ir'zcZéI' IF1eT,!¥«*f:::ci'ar§a£':': . scherne was "as good as iax"}:}aid . V --

'7. There is }'£O,~~:1)1'OViS§€J1"}-.i'f1-'[13';-43 rn0dava1i'.1 L1}es wh.iCh provides for 9. reversai c)f't.h€ by £116" E-x(:ise a'L1t:hori.ti€s where it has bee4:_1ViE1_€ga1:1§?' é1 1'1.d¥i1'fegu.}.Va1"3V-I«§a:keI1., in which event. It. stands C:z1_tf1«C:Fi';':1"(-3C'J£::Vfl{V_};1f'. iE"'L:1_E%}iS£?.d,--.}"1£1 §:sv £0 be paid for.

8. '1"héE?_t.{1:ja11§ High Court: in the case of COREWISSICPFVVER EXCISE, PANCHKULA VS. M/S. 'LrD",'";5'IN;}oRE«, 1'e1)é}féfl in 2010 TIOL-316»HC~P&H«CX at }i)£1}§A"c};§:f{"£'.';_'§)1'1'A '=h:2i*»'éT~§}:(§3id as under:

" Signflgzrfy. the I-9rz':2:?ipaifI,arge':' f3e:'u:"h cgf' the V' .. 'fFribuiz*ai Cgjfer ::(>r'1si.derz'.zr1g U11? varziouzs f_jl:é.df;jITi€T1f,$ ITlé??1IiOI'l¢f13d. in case I'1..M.'I'. Vs. C(}!I'ZIT2i.S'S£'(3?'I.€F' Q1' €fer2.{:'raE f€,"xi(::'s<;>':§ (rage fsmpraj 3 Si 2 9 eXen1p{..iI'1g; the fi.1.1a§ pmciucii. Ca1"1I§i)'1 claim 1'eV€I'sa.'.i'_ QtZ§'{m 4'*;.F~'»_'t';i1j.?£1{. Credii ei't.h:3.1* in I":3spe(:i. of final prochlct. which --'(ié:xfe:..g£j'12E1£ T,i1'1tc§'. €XiST1€3I§(',€. on {he ciate of the 11<3'{.i.i'i.ctz1tir;>'13-01' an Y.Ev1"b""'ii',1'"1g3L1VVEi-.§__§§iL(5i7£iCi ' in {he godawn or the wor1~: in 13rog2'eé.=s ziajtf' Jfi11i;sE1 e'd. ;>:ioc§:1'1~::i§évQ--:
3.0. 'I'h€1'ef0re $116 'i'r1"v'-3u'fi_€'M wa'€~_ }'i13tif}é§d A._1f;;*:..,i;1'iQ31'fe;*i;1g* with the order passed by The Adjt:'dViCaf{.ingg ALE which was iilegal and c0m'.1'a1'y A;_:c;Ji*di.f1yly, the substantial question of law raise.d. i.'1. answered in favour of the?._'£1s$}e$s3é'- arid saggiins t' the" Revenue.

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