2013 (3) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. M.L. Shah waives service of notice of rule on behalf of the respondent. 2. Applicant-assessee prays for stay against the judgement of CESTAT impugned in Tax Appeal No. 793 of 2012. Such tax appeal was admitted by us by a separate order passed today. 3. Having heard learned counsel for the parties, we notice that the question involved is one which was previously ruled in favour o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....including fuel, whereas sub-rule (2) refers to non-fuel-inputs. Sub-rule (2) covers a situation where common cenvatted Inputs are used in or in relation to manufacture of dutiable final product and exempted final product but the fuel input is excluded from that sub-rule. However, exclusion of fuel-input vis-à-vis non-fuel-input would still fall in sub-rule (1). As stated above, sub-rule (1)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the credit will not be permissible on such quantity of fuel which is used in the manufacture of exempted goods. In our view, the above aspect has not been properly appreciated by the Gujarat High Court in above case of M/s. Gujarat Narmada Valley reported in 2006 (193) E.L.T. 136 (supra)." 4. Learned counsel for the applicant would draw our attention to later order of the Supreme Court da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit Rules, 2002 the principle of law laid down is general and not specific to the Central Excise Rules, 1944. The decision rendered in Gujarat Narmada has been rendered in the context of the Cenvat Credit Rules, 2002 and is, therefore, more apposite. However, since GSFCL does laydown a general principle of law, we have no option but to refer the issue to a larger Bench to resolve the conflict betw....