Sudhir Power Ltd. Unit-III Vs CCE & ST- Jammu and Kashmir (CESTAT Chandigarh)

Last updated: 20 November 2020
Quick Summary
This case concerns Sudhir Power Ltd. Unit-III's use of Served From India Scheme (SFIS) duty credit scrips to pay excise duty on DG sets. The authorities sought to recover duty, interest, and penalties, arguing that Rule 6(3) of the Credit Rules, 2004 (CCR) was applicable. Sudhir Power contended that previous tribunal and high court decisions established that Rule 6(3) does not apply when duty credit scrips are used, even if the specific notification wasn't mentioned in a relevant circular.

Court :
Chandigarh High court

Brief :
The issue involved in the matter is that whether the provisions of Rule 6 (3) of CCR, 2004 is applicable to the facts of this case or not?

Citation :
Excise Appeal No. 61004 Of 2018

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