The Commissioner Of Central v. Dalmia Cement (Bharat) Ltd.,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.11.2024 CORAM :
THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN The Commissioner of Central Excise No.1, Williams Road, Cantonment Tiruchirapalli - 620 001 Tamil Nadu.
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Appellant in both CMAs Vs.
M/s.Dalmia Cement (Bharat) Ltd.
Thamaraikulam Village Sendurai Road, Ariyalur District Ariyalur - 621 705.
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Respondent in both CMAs Prayer in C.M.A.No.1604 of 2018: Appeal filed under Section 35G of the Central Excise Act, 1994, against the Final Order No.55530 of 2017 dated 10.07.2017 on the file of the CESTAT, South Zonal Bench, Chennai; and Prayer in C.M.A.No.1605 of 2018: Appeal filed under Section 35G of the Central Excise Act, 1994, against the Final Order No.55531 of 2017 dated 10.07.2017 on the file of the CESTAT, South Zonal Bench, Chennai.
For the Appellant :
Mr.A.P.Srinivas in both CMAs Senior Standing Counsel For the Respondent in both CMAs :
Mr.S.Muthu Venkataraman
COMMON JUDGMENT (Judgment of the Court was authored by R. SURESH KUMAR, J.) These appeals were admitted on 16.07.2018 on the following substantial questions of law:- "1. Whether the CESTAT was correct in allowing CENVAT Credit of Service Tax paid on outward freight beyond the factory/depot/place of removal, as the case may be, which is in contravention of the provisions of Rule 3 of the CENVAT Credit Rules, 2004, r/w. Rule 2(l)?
2. Whether the Tribunal was correct in restraining the department in recovering such ineligible CENVAT Credit in terms of Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 11 A (1)(a) of the Central Excise Act, 1944, along with appropriate interest in terms of Rule 14 of the CENVAT Credit Rules, 2004, r/w. 11AA of the Central Excise Act, 1944.?"
2. Mr.A.P.Srinivas, learned Senior Standing Counsel appearing for the appellant submits that both the appeals are covered under the monetary policy of the Government. Therefore, these cases may be disposed of, keeping open the questions of law raised in these appeals for determination at the appropriate stage.
3. Recording the same, these appeals stand dismissed as Low Tax Effect. There shall be no order as to costs. (R.S.K., J.) (C.S.N, J) 20.11.2024 drm
R. SURESH KUMAR, J.
AND C. SARAVANAN , J.
(drm) 20.11.2024