Gujarat High Court
Phillips Carbon Black Limited (Now ... vs Union Of India on 7 February, 2024
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/TAXAP/605/2023 ORDER DATED: 07/02/2024
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 605 of 2023
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PHILLIPS CARBON BLACK LIMITED (NOW KNOWN AS PCBL LIMITED)
Versus
UNION OF INDIA
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Appearance:
ANANDODAYA S MISHRA(8038) for the Appellant(s) No. 1
for the Opponent(s) No. 1
MS HETVI H SANCHETI(5618) for the Opponent(s) No. 2
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE NIRAL R. MEHTA
Date : 07/02/2024
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr.Anandodaya Mishra for the
appellant and learned advocate Ms.Hetvi H. Sancheti for the
respondent No.2.
2. By this Appeal under Section 35-G of the Central Excise
Act, 1944, the appellant has proposed the following
substantial questions of law, arising out of the impugned
order dated 29.4.2022 passed by the Customs, Excise and
Service Tax Appellate Tribunal, West Zonal Bench at
Ahmedabad (for short 'the Tribunal') in Excise Appeal
No.10243 of 2019 :
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C/TAXAP/605/2023 ORDER DATED: 07/02/2024
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"(A) Whether the Hon'ble Tribunal was correct in
remanding the matter to the Commissioner (Appeals)
when the law categorically includes clearance of final
goods from the place of removal till under Rule 2(l) of
the Cenvat Credit Rules, 2004 before its amendment on
1.4.2008?
(B) Whether the remand by Hon'ble Tribunal
results in Board Circular overriding the settled
provisions of law and traversing beyond the show cause
notice?
(C) Whether the period for which the appellant
has availed the CENVAT Credit is a period prior to the
amendment in Rule 2(l) of the Cenvat Credit Rules,
2004 and Hon'ble Tribunal was justified in not
discussing on facts, as Hon'ble Tribunal being the last
fact-finding body?
(D) Whether Hon'ble Tribunal order suffers
arbitrariness by not dealing or giving any finding on
jurisdiction, delayed adjudication and limitation?
3. The Tribunal in the impugned order has held as under :
"4. I have carefully considered the submissions made
by both sides and perused the records. I find that prior
to 1.4.2008, the services related to removal of the goods
was 'from the place of removal' which was replaced as
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C/TAXAP/605/2023 ORDER DATED: 07/02/2024
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amended with effect from 1.4.2008 as 'up to the place of
removal'. Therefore, the Cenvat Credit prima facie is
available in case of outward transportation for the
services availed from the place of removal up to the
customers place. However, I also agree with learned
Authorized Representative that Board has prescribed
certain conditions for allowing credit which need to be
satisfied. Since the adjudicating authority has not
verified the fact that, whether the said conditions of
Board Circular have been complied with or not, the
matter needs to be reconsidered.
5. Therefore, the impugned order is liable to be set
aside and Appeal deserves to be remanded to the
Adjudicating Authority for passing a fresh order after
verifying the documents to ascertain that whether the
appellant has fulfilled the condition as prescribed in the
Board's Circular No.97/8/2007-St dated 23.8.2007.
Needless to say that the Adjudicating Authority shall
consider the judgments cited by both the sides. The
appeal is allowed by way of remand to the Adjudicating
Authority."
4. In view of the aforesaid finding, learned advocate
Mr.Anandodaya Mishra for the appellant, under the
instructions, does not press this Appeal so as to enable the
appellant to appear before the Adjudicating Authority, raising
all the contentions which were raised before this Court.
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C/TAXAP/605/2023 ORDER DATED: 07/02/2024
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5. Without entering into merits of the matter, the Appeal is
accordingly disposed of as not pressed, at this stage.
(BHARGAV D. KARIA, J)
(NIRAL R. MEHTA,J)
V.J. SATWARA
