Global Ceramics PVT. LTD. vs. The Principal Commissioner Of Central Excise, Delhi -1

W.P.(C)/6706/2016HC DelhiGSTCNR DLHC01174349201624 May 2019Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE I.S.MEHTA11 pages
For Petitioner: Mr. Krishan Kant, AdvocateFor Respondent: Mr. Harpreet Singh, Senior Standing Counsel with Ms Subani Mathur, Advocates for Revenue. AND
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Held

The Court held that the amendment to Rule 4(1) of the Cenvat Credit Rules, prescribing a time limit for claiming credit, would not apply retrospectively to consignments imported and deemed manufactured prior to the amendment. It also found an order passed by only two members of a three-member bench unsustainable.

Facts

Global Ceramics Pvt. Ltd. (GCPL) sought adjustment of duty paid and Cenvat Credit for imported ceramic tiles. The Customs and Central Excise Settlement Commission (CCESC) declined this, remanding the issue to the jurisdictional Commissioner. The Department challenged the CCESC's decision in B.R. Ceramics (P) Ltd. (BRCPL) case, arguing Cenvat Credit was impermissible.

Key Issues

Whether Cenvat Credit for CVD paid on imported goods could be adjusted against duty liability when the relevant rules were amended subsequently. Whether an order passed by a bench of fewer members than constituted is valid.

Sections Cited

Section 2 (f) (iii), Section 4-A, Rule 4 (1), Rule 9 (1), Section 140-A (3) (iv)

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Heard together (2 matters)

W.P. (C) Nos. 6706/2016
W.P. (C) 9152/2016

Read from the judgment's own cause title. This page is filed under one of them.

W.P. (C) Nos. 6706/2016 & 9152/2016 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 10th May, 2019 Decided on: 24th May, 2019 +

W.P. (C) 6706/2016

GLOBAL CERAMICS PVT. LTD.

..... Appellant

Through: Mr. Krishan Kant, Advocate.

Versus

THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, DELHI-1

..... Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms Subani Mathur, Advocates for Revenue.

AND +

W.P. (C) 9152/2016

THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE.... Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms Subani Mathur, Advocates for Revenue.

versus

M/S B.R. CERAMICS (P) LTD.

..... Respondent Through: Dr. Seema Jain, Mr Ajay K. Jain, Mr Dushyant K. Mahant and Ms Shova Choudhary, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE I.S.MEHTA

W.P. (C) Nos. 6706/2016 & 9152/2016

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