Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 1069 - GAUHATI HIGH COURTBenefits under the budgetary scheme dated 5-10-2017 - Utilization of Cenvat credit for the purpose of payment of taxes with reference to the exemption notification dated 25-7-2007 - stage to pay the taxes by cash after exhausting the Cenvat credit was yet to come - whether the units have availed the benefit under the notification dated 25-7-2007, with reference to the subsequent scheme dated 5-10-2017? HELD THAT:- A reading of the communication dated 22-2-2023 makes it discernible that a decision had been taken that even in respect of those units who had paid their tax dues pursuant to the earlier exemption notification dated 25-7-2007 by utilizing the Cenvat credit, but the stage to pay the further taxes by means of cash was yet to come, would be considered by the authorities to be units who have availed the benefits under the earlier exemption notification dated 25-7-2007 - As the decision contained in the communication dated 22-2-2023 answers the issue that was before the Court that such units should also be considered to be units who have availed the benefits under the exemption notification dated 25-7-2007, having accepted the contents of the communication dated 22-2-2023, no further adjudication is required in these batch of writ petitions. The consequence of such units being considered to be units who have availed the benefits under the exemption notification dated 25-7-2007 would be that such units, including the writ petitioners herein, would be entitled to all such entitlements, legal consequences etc. of being considered to be units who have availed the benefits under the exemption notification dated 25-7-2007 and the respondent authorities may do the needful accordingly. Petition closed.
|