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2019 (2) TMI 1220 - RAJASTHAN HIGH COURTCENVAT credit - capital goods purchased for its Power Plants - Board’s Clarification dated 18.09.2012 - discontinuance of inquiry and/or investigation of settled issue - principles of res-judicata - Held that:- Since pursuant to the summons issued to the petitioner Company and in compliance of the order dated 06.01.2016 passed by this Court in petitioner’s own writ petition, the petitioner and its representatives have appeared before the Officers of the Excise Department, the enquiry has been completed, and the same has culminated into issuance of the show-cause notice dated 20/22.07.2016, the writ petition against the summons has been rendered infructuous. We have no hesitation in holding that once a show-cause notice has been issued in furtherance of the summons, nothing remains to be adjudicated in a writ petition, which had been filed against the summons. No sweeping declaration as prayed for by the petitioner in its prayer can be made. Right of a manufacturer to avail CENVAT Credit is dependent upon hoards of factors and such right is to be adjudicated and determined by the Officers of the Excise Department on the touch stone of the statutory provisions and existing facts. We outrightly decline to pronounce upon the petitioner’s entitlement to avail CENVAT Credit on the available facts. Petition dismissed.
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