TaxTMI 
TaxTMI 
2013 (6) TMI 2
X X X X Extracts X X X X
X X X X Extracts X X X X
....Prakash and Shakti Dhar Dube, for the Respondent. ORDER We have heard Shri Aloke Kumar and Shri Udai Chandani, learned counsel appearing for the petitioners. Shri Madhur Prakash and Shakti Dhar Dube appear for the respondents. 2. The petitioners are private limited companies engaged in the trading of coal. They purchase coal from Coal India Limited in e-auction. None of the petitioners is a man....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t under the provisions of CENVAT Credit Rules, 2004 and in this view of situation, the central excise duty has been imposed @ 5.15% so as to enable the company to avail CENVAT credit. 5. A similar question came up for consideration at the instance of the traders before a Division Bench of Gauhati High Court, Guwahati. The Gauhati High Court held as follows :- "Learned counsel for the appellant s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....find any ground to interfere with the view taken by learned Single Judge. It is clear that the appellants are only traders purchasing manufactured goods having no liability to pay central excise duty. Their liability, if any, could arise only on manufacturing and in respect of such liability claim for Cenvat Credit could be made. Till manufacturing was done, question of Cenvat Credit did not aris....