2010 (8) TMI 847

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....axation Commissioner is sustainable in law? (ii) Whether the respondent is entitled to input-tax credit on the purchase of diesel used in the generation of electrical energy for captive consumption especially when the word diesel has been specifically/specially mentioned in clause (b) of section 13(5) and excluded from section 13(4) of the Act? (iii) Whether the learned Tribunal has misinterpreted the provisions of sections 13(4), 13(5), and 13(5)(i) of the Act? (iv) Whether the order dated May 24, 2006 passed by the learned Tribunal is sustainable in law under the facts and circumstances of the case? (v) Whether the respondent is entitled to input-tax credit on the purchase of diesel at the rate prescribed in section 13(4) of t....

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.... (5) of section 13 as it is utilizing diesel in the manufacture of electricity generation which is captively used in its factory for the manufacture of taxable goods. The company is entitled to claim tax credit in respect thereof. The rate of tax credit available to the company will not be even governed by the provisions of sub-section (4) as the goods are not covered under this subsection. The company will be entitled to the tax credit at full rate as prescribed under the law/rules. The order of the Excise and taxation Commissioner holding that the appellant-company is not entitled to the input-tax credit under clause (i) of sub-section (5) of section 13 of the Act, cannot be sustained and is set aside." We have heard learned counsel fo....

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....e person gives two directions one covering a large number of matters in general and another to only some of them his intention is that these latter directions should prevail as regards these while as regards all the rest the earlier direction should have effect. In Pretty v. Solly [1859] 53 ER 1032 quoted in Craies on Statute Law at page 206, Sixth Edition Romilly, M.R., mentioned the rule thus: 'The rule is that whenever there is a particular enactment and a general enactment in the same statute and the latter, taken in its most comprehensive sense, would overrule the former, the particular enactment must be operative, and the general enactment must be taken to affect only the other parts of the statute to which it may properly appl....