Allowed¶25

Purbanchal Cement Ltd. v. the Commissioner Central Excise and Service Tax

Gauhati HC4 Apr 2025I.A.(Civil)/964/2025

Case brief

AI extract

What is this about?

Cenvat credit; Cenvat Credit Rules, 2004; exemption notification No.20/2007-CE dated 25.04.2007; exemption notification 20/2008-CE dated 27.03.2008; disallowance and recovery of cenvat credit on the ground that credit was availed in a subsequent month; amendment/alteration of question of law framed at admission stage; central excise appeal C.Ex.App. No.9/2019; Purbanchal Cement Ltd v. Commissioner, Central Excise and Service Tax, Guwahati Division; Gauhati High Court; interlocutory application I.A.(Civil) No.964/2025 allowed; Revenue raised no objection; appeal listed after four weeks.

What did the court decide?

Interlocutory application allowed; question of law in C.Ex.App. No.9/2019 amended to refer to the Cenvat Credit Rules, 2004; appeal directed to be listed after four weeks. ¶25

Purbanchal Cement Ltd. Vs the Commissioner Central Excise and Service Tax — Gauhati HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Interlocutory application allowed; question of law in C.Ex.App. No.9/2019 amended to refer to the Cenvat Credit Rules, 2004; appeal directed to be listed after four weeks.

¶25

Issue for consideration

Whether the question of law framed by this Court on 04.10.2019 in C.Ex.App. No.9/2019 should be altered/amended so as to refer to the Cenvat Credit Rules, 2004, under which the cenvat credit was availed.

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Court's answer

I.A.(Civil) No.964/2025 is allowed and disposed of; the prayer to alter/amend the question of law framed on 04.10.2019 in C.Ex.App. No.9/2019 is granted.

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Ratio / Principle

The question of law framed earlier in C.Ex.App. No.9/2019 is amended, and the amended question is: 'Whether cenvat credit, availed under the Cenvat Credit Rules, 2004, by an assessee claiming exemption under notification No.20/2007-CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that CENVAT credit was availed in a subsequent month?'

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Detailed headnote1 paragraphs

Gauhati High Court (Vijay Bishnoi, CJ, sitting with N. Unni Krishnan Nair, J), order dated 05.04.2025 in I.A.(Civil) No.964/2025 in C.Ex.App. No.9/2019 (Purbanchal Cement Ltd v. The Commissioner, Central Excise and Service Tax, Guwahati Division): Allowed the appellant's interlocutory application to amend the question of law framed by the Court at the time of admission of the appeal on 04.10.2019, on the ground that the reference to the Cenvat Credit Rules under which the credit was availed had been inadvertently omitted from the earlier framing; learned counsel for the Revenue raised no serious objection. The question of law arising in C.Ex.App. No.9/2019 now stands as: 'Whether cenvat credit, availed under the Cenvat Credit Rules, 2004, by an assessee claiming exemption under notification No.20/2007-CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that CENVAT credit was availed in a subsequent month?' Appeal listed after four weeks. No merits adjudication; this order deals only with the amendment of the framed question of law.

Page No.# 1/3

GAHC010041692025

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : I.A.(Civil)/964/2025

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PURBANCHAL CEMENT LTD

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A PUBLIC LTD. CO. FORMED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING ITS MANUFACTURING UNIT AT VILL. SARUTARI SONAPUR, P.O. BYRNIHAT, NH-40, KAMRUP, ASSAM, PIN 793101 AND REPRESENTED BY ITS AUTHORIZED SIGNATORY RUKMAL BORO

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VERSUS

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THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX, CENTRAL EXCISE AND SERVICE TAX GUWAHATI DIVISION, G.S. ROAD, GUWAHATI 781005

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Linked Case : C.Ex.App./9/2019

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PURBANCHAL CEMENT LIMITED

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A PUBLIC LIMITED COMPANY FORMED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING ITS MANUFACTURING UNIT AT VILLAGE- SARUTARI SONAPUR P.O. BYRNIHAT NH-40 KAMRUP ASSAM PIN- 793101 AND REP. BY ITS AUTHORIZED SIGNATORYSUNIL KUMAR AGARWAL

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VERSUS

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THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX CENTRAL EXCISE AND SERVICE TAX GUWAHATI DIVISION G.S. ROAD GUWAHATI- 781005.

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Page No.# 2/3

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For the Applicant(s)/Appellant(s) : Mr. D. Saraf, Advocate. For the Respondent(s) : Mr. S.C. Keyal, Sr. Standing Counsel, CBDT, IT (NER).

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– BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE N. UNNI KRISHNAN NAIR

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05.04.2025

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(Vijay Bishnoi, CJ)

¶20

Vide order dated 04.10.2019, this Court, while admitting C.Ex.App. No.9/2019, has framed the following question of law:

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“ Whether cenvat credit, availed under the exemption notification Nos.20/2007CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that exemption was availed in a subsequent month?”

¶22

Now, an Interlocutory Application, being I.A.(Civil) No.964/2025 is preferred on behalf of the appellant/applicant with a prayer to alter/amend the question of law as framed by this Court vide order dated 04.10.2019 in C.Ex. App. No.9/2019.

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It is contended that as a matter of fact the word CENVAT Credit Rules wherein the credit was availed is inadvertently missing in the question of law framed earlier.

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Learned counsel appearing for the Revenue has no serious objection if the question of law, as framed by this Court, vide order dated 04.10.2019 passed in C.Ex. App. No.9/2019, is amended.

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In such circumstances, Interlocutory Application, I.A.(Civil) No.964/2025 is allowed and disposed of.

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Page No.# 3/3

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Accordingly, the question of law framed earlier by this Court vide order dated 04.10.2019 in C.Ex. App. No.9/2019 is amended and the following question of law may be treated to be the question of law arising in C.Ex. App. No.9/2019 :

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“ Whether cenvat credit, availed under the Cenvat Credit Rules, 2004, by an assessee claiming exemption under notification No.20/2007-CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that CENVAT credit was availed in a subsequent month ?”

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List C.Ex.App. No.9/2019 after 4(four) weeks.

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JUDGE

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CHIEF JUSTICE

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Comparing Assistant

Purbanchal Cement Ltd. v. the Commissioner Central Excise and Service Tax

Case brief

What is this about?

What did the court decide?

Purbanchal Cement Ltd. v. the Commissioner Central Excise and Service Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

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