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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.S. SUPEHIA, PRANAV TRIVEDI
Principal Commissioner, Customs, Ahmedabad Commissionerate – Appellant
Versus
Sun Pharmaceuticals Industries Limited – Respondent
| Table of Content |
|---|
| 1. respondent sought to clarify duty liability upon de-bonding. (Para 3 , 4) |
| 2. court discussed rights of eou units regarding cenvat credit. (Para 5) |
ORDER :
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Admit. Learned Advocate Mr.Modh waives service of notice of admission on behalf of the respondent. At the outset, learned advocates appearing for the respective parties have submitted that the issue is squarely covered by the decision of this Court dated 18.12.2024 passed in Special Civil Application No.14949 of 2015 in the case of Messrs dishman Pharmaceuticals and Chemicals Pvt. Ltd. And Anr. Vs. Union of India and Anr.
2. Learned advocate Mr.Shah appearing for the appellant at the outset, has submitted that when the matter was admitted and impugned order was challenged, the Customs, Excise & Service Tax Appellant Tribunal, West Zonal Bench, Ahmedabad (for short “the CESTAT”) has recorded the interim order passed by this Court in the case of Messrs Dishman Pharmaceuticals and Chemicals Pvt. Ltd. (supra) and now, the final decision has been passed by this Court in the said case.
3. The facts, which are not in dispute, are incorporated as under:
“3A. M/s. Sun Pharmaceutic
Court upheld the use of Cenvat credit for excise duty by an EOU upon de-bonding, rejecting claims for cash payment.
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