Tata Steel Bsl Ltd vs Coms,C.Ex,Cus & S.Tax - Bbsr-I on 16 April, 2024
(v) Basai Steels Pvt. Ltd. v. Commissioner of Central
Excise and Service Tax, Belgaum38
It may be worthwhile to mention that the
said order clearly distinguished inter alia the
Hon'ble Apex Court's decision in Ruchi Soya
Industries Ltd. v. Union of India13 (supra) to
circumstances concerned with Rule 22 of the
Rules. Paragraph 16 of the said judgement is
reproduced, to press the point: