TMI Blog2021 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... additional details were adduced. Of course, there was informal interaction between the assessee on the one hand and the authority on the other. When Section 27 of the TNVAT Act, 2006 contemplates grant of personal hearing to the assessee, it will have to be fulfilled only by issuing personal hearing notice. In the case on hand, no personal hearing notice was issued - non-issuance of independent personal hearing notice had indeed vitiated the impugned proceedings. Input Tax Credit (ITC) - HELD THAT:- The Hon'ble Division Bench of the Orissa High Court in the case of Reliance Industries Ltd. vs Asst. Commissioner Of Sales Tax [ 2008 (5) TMI 620 - ORISSA HIGH COURT ] held that the furnace oil was used in the process of manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against the orders passed by the original original assessing authority. The assessment years pertain to the assessment years 2006-07, 2007-08 and 2008-09. The assessments of the writ petitioner were concluded on deemed assessment basis under Section 22(2) of the Act. The impugned orders are sought to be revised by the assessing authority on the ground that furnace oil and LSHS oil were used in the captive power plant for producing electricity and since no ITC is available for producing power, the ITC claimed on the purchase of those oil will have to be reversed. The petitioner filed detailed objections. The principal point taken by the petitioner is that furnace oil is used only as a fuel for maintaining heat for smelting purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Of course, there was informal interaction between the assessee on the one hand and the authority on the other. When Section 27 of the TNVAT Act, 2006 contemplates grant of personal hearing to the assessee, it will have to be fulfilled only by issuing personal hearing notice. In the case on hand, no personal hearing notice was issued. The Hon'ble Madras High Court in M/s. Amararaja Batteries Limited rep. By its Senior Manager-Commercial vs. The Assistant Commissioner (CT) (W.P. Nos. 18691 to 18696 of 2014) held as follows : 7.As noticed above, while issuing the notice dated 30.12.2013 the respondent had stated that the petitioner/ dealer are given an opportunity of hearing and file their objections if any, within 15 days of the rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed vitiated the impugned proceedings. That apart, the core contention of the learned counsel for the petitioner is that the goods in question, namely, furnace oil and LSHS oil were indeed used only for manufacturing copper. He would place reliance on the decision of the Hon'ble Orissa High Court reported in (2008) 15 VST 228 Orissa (Reliance Industries Ltd. vs Asst. Commissioner Of Sales Tax) . The Hon'ble Division Bench of the Orissa High Court in the said case held that the furnace oil was used in the process of manufacturing of the final product and it has to be treated only as an input tax credit and that therefore, the input tax paid on the purchase of furnace oil can be claimed as input tax credit. Therefore, according to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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