TMI Blog2013 (3) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... -assessee prays for stay against the judgement of CESTAT impugned in Tax Appeal No. 793 of 2012. Such tax appeal was admitted by us by a separate order passed today. 3. Having heard learned counsel for the parties, we notice that the question involved is one which was previously ruled in favour of the assessee in its own case by the decision of Supreme Court in case of Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon cenvatted Inputs are used in or in relation to manufacture of dutiable final product and exempted final product but the fuel input is excluded from that sub-rule. However, exclusion of fuel-input vis- -vis non-fuel-input would still fall in sub-rule (1). As stated above, sub-rule (1) is plenary, hence, it cannot be said that because sub-rule (2) is inapplicable to fuel-input(s), Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view, the above aspect has not been properly appreciated by the Gujarat High Court in above case of M/s. Gujarat Narmada Valley reported in 2006 (193) E.L.T. 136 (supra). 4. Learned counsel for the applicant would draw our attention to later order of the Supreme Court dated 11-12-2012, by which, the issue is placed for consideration of the larger Bench, when the Bench noticed the confl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in Gujarat Narmada has been rendered in the context of the Cenvat Credit Rules, 2002 and is, therefore, more apposite. However, since GSFCL does laydown a general principle of law, we have no option but to refer the issue to a larger Bench to resolve the conflict between GDFCL and Gujarat Narmada. The conflict to be resolved is whether under the Cenvat Credit Rules, 2002 an assessee is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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