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TMI Blog2019 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... URABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Paresh Dave, learned advocate for the petitioner has invited the attention of the court to the impugned order, to submit that the petitioner is denied the benefit of cenvat credit only by placing reliance upon rule 9(1)(bb) of the Cenvat Credit Rules, 2004. It was pointed out that under the said rules, rule 3 specifically provides for eligibility as to whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en. However, the same cannot provide for eligibility for availing of cenvat credit. It was submitted that, therefore, sub-rule (bb) of sub-rule (1) of rule 9 of the rules is ultra vires section 37 of the Central Excise Act, 1944 and section 94 of the Finance Act, 1994 to the extent the same provides for disqualification for availing cenvat credit as referred to hereinabove. 2. In support of his s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate for the petitioner, the court is of the view that the matter requires consideration. Hence, Issue Rule. Issue Notice as to Interim relief returnable on 13th March, 2019. By way of ad-interim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the impugned order-in-original.
Direct service is permitted qua the respondent No.2. X X X X Extracts X X X X X X X X Extracts X X X X
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