2019 (2) TMI 571

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....DAVE (260) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Paresh Dave, learned advocate for the petitioner has invited the attention of the court to the impugned order, to submit that the petitioner is denied the benefit of cenvat credit only by placing reliance upon rule 9(1)(bb) of the Cenvat Credit Rules, 2004. It was pointed out that under the said rules, rule 3 specifi....

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.... basis of which cenvat credit can be taken. However, the same cannot provide for eligibility for availing of cenvat credit. It was submitted that, therefore, sub-rule (bb) of sub-rule (1) of rule 9 of the rules is ultra vires section 37 of the Central Excise Act, 1944 and section 94 of the Finance Act, 1994 to the extent the same provides for disqualification for availing cenvat credit as referred....