Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2020 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (8) TMI 225 - HC - Central ExciseCompliance with the clarification issued by the Central Board of Excise and Customs on 10.11.2014 bearing reference in F.No.6/03/2013/CX.1 - levy of excise duty on Fixed Facility Charges (FFC) and Minimum Take or Pay Charges (MTOP) - CENVAT Credit on purchase of Gas - HELD THAT:- The 1st, 2nd, and the 4th respondent being officers under the Central Board of Excise and Customs are bound by its clarification dated 10.11.2014 bearing reference F.No.6/03/2013/CX.1. They cannot act contrary to the clarification issued by the Central Board of Excise and Customs particularly in the light of the fact that the clarification has been given pursuant to directions of the Bombay High Court - Even otherwise, if the Minimum Take or Pay Charges (MTOP charges) and the proportionate Fixed Facility Charges (FFC) were built into the transaction value of the gases supplied by the petitioner to the 3rd respondent on which Excise duty was paid by the petitioner, the 1st, 2nd and the 4th respondent are bound to allow the 3rd respondent to avail CENVAT Credit under the provisions of the CENVAT Credit Rules, 2004 to the 3rd respondent or to any other person with whom the petitioner has similar transactions. This writ petition was filed prior to the substitution of the Central Excise Act, 1944 with the Central Goods and Service Tax Act, 2017. Therefore, the writ petiton has become infructuous - the 4th respondent is directed to comply with the clarification of the Central Board of Excise and Customs 10.11.2014 bearing reference F.No.6/03/2013/CX.1 without any demur, equivocation or prevarication - petition allowed.
|