Gujarat High Court
Essar Oil Ltd vs Commissioner Of Customs And Central ... on 8 January, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/1374/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1374 of 2014
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ESSAR OIL LTD....Appellant(s)
Versus
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE....Opponent(s)
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Appearance:
NANAVATI ASSOCIATES, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 08/01/2015
ORAL ORDER
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned advocate Mr. Krunal Nanavati for Nanavati Associates for the appellant.
The appeal is admitted on the following substantial question of law.
"Whether the appellant was required to pay interest under Rule 14 of the Cenvat Credit Rules, 2004 in respect of inadmissible Cenvat Credit availed by it, which it reversed suo moto prior to its utilization?"
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) Page 1 of 2 O/TAXAP/1374/2014 ORDER PKN Page 2 of 2