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    <description>The Gauhati HC issued a notice returnable within three weeks regarding whether a gas plant at Duliajan, supplying gas for polymer manufacturing at Lepetkata, is part of the Lepetkata manufacturing unit. This determination impacts the appellant&#039;s eligibility for Cenvat credit on capital goods at Duliajan. The court granted interim relief, preventing coercive action against the appellant until a decision is reached.</description>
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      <description>The Gauhati HC issued a notice returnable within three weeks regarding whether a gas plant at Duliajan, supplying gas for polymer manufacturing at Lepetkata, is part of the Lepetkata manufacturing unit. This determination impacts the appellant&#039;s eligibility for Cenvat credit on capital goods at Duliajan. The court granted interim relief, preventing coercive action against the appellant until a decision is reached.</description>
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