2019 (10) TMI 687

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....he Petitioner: Mr. B Sarmah Advocate for the Respondent: Mr. H Das ORDER A.K. Goswami, CJ (Acting). Heard Mr. B. Sarmah, learned counsel for the appellant. Also heard Mr. S. Shukla, learned counsel, appearing for the respondents. This appeal under Section 35G of the Central Excise Act, 1944 (for short, "1944 Act") is preferred against the order dated 03.01.2018 passed by the Customs....

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....rroneous and not sustainable in law and, therefore, a substantial question of law arises as to whether utilisation of CENVAT credit is permissible as per Rule 3(4) of the 2004 Rules for payment of pre-deposit in terms of Section 35F of the 1944 Act. Mr. Shukla has submitted that consistently CESTAT had taken the aforesaid view and had also issued a circular being Circular F. No.15/CESTAT/ Gener....

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....e High Court of Gujarat in Cadila Health Care Private Limited -Vs- Union of India, reported in 2018 (18) GSTL 30 (Guj). Furthermore, he has submitted that instruction dated 22.08.2019 was issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell) on the subject of reduction of Government litigation and raising of monetary limits for filin....

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....(1) of the 2004 Rules provides that a manufacturer or producer of final products or a provider of output service shall be allowed to take credit, which is called CENVAT Credit, in respect of the items indicated therein. Rule 3(4) provides that CENVAT credit may be utilised for payment in connection with the items indicated therein from (a) to (e). Rule 3(4) does not appear to be exhaustive and it ....