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IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR
SANJAY S.AGRAWAL, AMITENDRA KISHORE PRASAD
Principal Commissioner CGST and Central Excise, Raipur – Appellant
Versus
Bharat Aluminium Company Limited – Respondent
| Table of Content |
|---|
| 1. summary of factual background and context. (Para 1 , 2) |
| 2. respondent's defense for entitled cenvat credit. (Para 3 , 5) |
| 3. revenue's argument against cenvat credit. (Para 4 , 6) |
| 4. court's examination of law and provisions. (Para 7 , 8 , 9) |
| 5. court's critical observation on tribunal’s reasoning. (Para 15 , 19 , 23) |
| 6. remand for reasoned order assessment. (Para 21 , 24 , 26 , 27) |
JUDGMENT :
AMITENDRA KISHORE PRASAD, J.
1. The Revenue has preferred the present appeal under Section 35-G(1) of the Central Excise Act, 1944, being aggrieved by the impugned Final Order No. A/50671/2019-EX(DB) dated 07.01.2019 (Annexure-A/1) passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred to as “CESTAT”), in Appeal No. E/51058/2018 (Annexure-A/4), arising out of Order-in-Original No. RPR/EXCUS/000/COM/024/2018 dated 30.01.2018 (Annexure-A/3) passed by the Commissioner, Central Excise and Customs, Raipur, Chhattisgarh.
2. Facts of the case, as projected, are that the M/s Bharat Aluminium Company Limited, P.O. Balco Nagar, Korba, Chhattisgarh-495684 (hereinafter referred to as “the respondent/assessee”), holding Central Excise Re
Tribunal must substantiate decisions with clear reasoning and cannot rely solely on prior cases without addressing specific facts and legal issues raised in the current dispute.
CENVAT credit admissible on concessional CVD under Section 3 Customs Tariff Act; eligibility based on levy nature, not rate.
The demand for CENVAT Credit was barred by limitation as the respondent disclosed all relevant details, and no evidence of willful misstatement or suppression was presented.
The main legal point established in the judgment is that once the duty is paid and the invoice is issued, the purchaser is entitled to take the credit, and there was no loss to the revenue. The inter....
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