Commissioner Of Central Excise ... vs M/S Ganges Valley Foods Private Limited
2026 Latest Caselaw 768 Cal/2

Calcutta High Court

Commissioner Of Central Excise ... vs M/S Ganges Valley Foods Private Limited on 10 February, 2026

Author: Rajarshi Bharadwaj

Bench: Rajarshi Bharadwaj

                                                 1



OD - 5
                              IN THE HIGH COURT AT CALCUTTA
                              Special Jurisdiction [Central Excise]

                                          ORIGINAL SIDE
                                       CEXA/6/2025
                                     IA NO: GA/2/2025
                 COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE KOLKATA IV
                                            VS
                          M/S GANGES VALLEY FOODS PRIVATE LIMITED

BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
                     And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 10th February, 2026
                                                                                      Appearance :
                                                                Mr. Uday Sankar Bhattacharya, Adv.
                                                                           Mr. Tapan Bhanja, Adv.
                                                                                   ...for appellant.

                                                                            Mr.Rahul Tangri, Adv.
                                                                       Ms. Ekta Jhunjhunwala, Adv.
                                                                                   ...for respondent.

The Court : Heard learned counsels for the respective parties.

The appeal is admitted on the following substantial question of law:

"Whether the impugned order dated 05.06.2024 (subsequently rectified on 07.08.2024) passed by the Learned Tribunal is contrary to the provisions of Rule 6(3) and 6(3A) of the cenvat Credit Rules, 2004?"

As all the papers are annexed along with the application for stay in GA/2/2025,

let the above question be heard on 12th February, 2026.

Learned counsel appearing for the respondent/assessee prays for leave to file

supplementary affidavit. Such leave is granted. Let the supplementary affidavit filed

today be kept with the record.

Let this matter appear in list under the heading 'To Be Mentioned' on 12 th

February, 2026 as Item No.1.

(RAJARSHI BHARADWAJ, J.)

(UDAY KUMAR, J.)

sd/