High Court dismisses Revenue's appeal on Cenvat credit notifications, advises recourse to Apex Court.

The High Court of Karnataka dismissed the Revenue's appeal challenging the Tribunal's decision granting the assessee the benefit of notifications for Cenvat credit. The Court held that the issue of entitlement to the notification's benefit falls under the jurisdiction of the Apex Court, not the High Court, citing Rule 6(3)(vi) of the Cenvat Credit Rules of 2004. The appeal was rejected, with the Revenue advised to seek recourse with the Apex Court under Section 35-L of the Central Excise Act.

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Issues involved: Appeal challenging Tribunal's order on Cenvat credit benefit entitlement based on Notification.

Summary:
The High Court of Karnataka dismissed the Revenue's appeal against the Tribunal's decision granting the assessee the benefit of notifications for Cenvat credit. The appeal raised the substantial question of law regarding the Tribunal's interpretation of Rule 6(3)(vi) of the Cenvat Credit Rules of 2004. The Court noted that the question of whether the assessee is entitled to the notification's benefit falls under Section 35-L of the Central Excise Act, which is the jurisdiction of the Apex Court, not the High Court. Citing a previous judgment, the Court rejected the appeal, advising the Revenue to seek recourse with the Apex Court under Section 35-L of the Central Excise Act.

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