M.K.Aromatics (Mk Aromatics Limited) vs The Assistant Commissioner (Ct) on 5 January, 2021
17. The petitioner is therefore entitled to produce such other
evidences, through which, it may establish the products manufactured
and sold by it qualifies as “Industrial Inputs” within the meaning of the
aforesaid Entry. Under these circumstances, the impugned order passed
by the respondent is set aside and this case is remitted back to the
respondent to pass a fresh order in the light of the decision of this Court
in Sungwoo Gestamp Hitech (Chennai) Limited Vs. The Assistant
Commissioner (CT), in W.P.Nos.28259 to 28261 of 2012, dated
18.09.2019 and in the light of the observations contained herein.