2011 (6) TMI 972 - HC - Central Excise

Summary

Issues involved: Appeal challenging Tribunal's order on Cenvat credit benefit entitlement based on Notification.

Summary:
The High Court of Karnataka dismissed the Revenue's appeal against the Tribunal's decision granting the assessee the benefit of notifications for Cenvat credit. The appeal raised the substantial question of law regarding the Tribunal's interpretation of Rule 6(3)(vi) of the Cenvat Credit Rules of 2004. The Court noted that the question of whether the assessee is entitled to the notification's benefit falls under Section 35-L of the Central Excise Act, which is the jurisdiction of the Apex Court, not the High Court. Citing a previous judgment, the Court rejected the appeal, advising the Revenue to seek recourse with the Apex Court under Section 35-L of the Central Excise Act.