Rajasthan High Court - Jaipur
M/S Roca Bathroom Products Private ... vs Commissioner Of Central Goods And ... on 26 March, 2019
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 170/2018
M/s Roca Bathroom Products Private Limited
----Appellant
Versus
Commissioner Of Central Goods And Service Tax
----Respondent
For Appellant(s) : Mr. Alok Kumar Kothari For Respondent(s) : Mr. Siddharth Ranka HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 26/03/2019 Heard the learned counsel for the parties.
Appeal is admitted on the following substantial question of law:
"(i) Whether the ld. CESTAT is correct in law in disallowing the benefit of exemption under Notification No. 67/1995-CE dated 01/03/1995 when the moulds and dies were used in the factory of appellant and exemption is available under Notification on the basis of place of use i.e. "within the factory of production" which is not disputed exemption should not be disallow on the ground that appellant issued invoices to their customers for getting payment of obsolete and worn out moulds and dies."
Notice need not be issued to respondent as the respondent is being represented by its counsel.
(GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manoj/Ashu/18 (Downloaded on 30/06/2019 at 08:52:15 AM) Powered by TCPDF (www.tcpdf.org)