Rajasthan High Court - Jaipur
Prem Jain Ispat Udyog Pvt. Ltd vs Commissioner, Central Excise And Cgst on 27 August, 2022
Bench: Manindra Mohan Shrivastava, Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Central/excise Appeal No. 3/2022
Prem Jain Ispat Udyog Pvt. Ltd.
----Appellant
Versus
Commissioner, Central Excise And Cgst,
----Respondent
For Appellant(s) : Mr. M.P. Devnath with Mr. Daksh Pareek Mr. Arjun Singh For Respondent(s) : Mr. Arpit Bhati on behalf of Mr. Ajay Shukla HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 27/08/2022 Heard on admission.
This appeal is admitted on following substantial question of law:-
"1. Whether in the facts and circumstances of the case the CESTAT was correct in law in denying the CENVAT Credit to the appellant ignoring that the goods were utilized in manufacturing of final product which got cleared on payment of excise duty, therefore denial would amount to double taxation on the appellant?"
Learned counsel for the respondent takes notice on admission of appeal. He prays for some time to file reply to the interim application. Four weeks time is granted for this purpose.
Till the next date of hearing, no coercive action shall be taken against the appellant pursuant to impugned order.
List after four weeks.
(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ N.Gandhi/51 (Downloaded on 02/09/2022 at 10:49:46 PM) Powered by TCPDF (www.tcpdf.org)