(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Learned counsel for the respondent Mr.Dhaval Shah informs the Court that the question which has arisen in this Tax Appeal has been referred by another Division Bench to a Larger Bench in Tax Appeal No.2520 of 2010, wherein the order has been passed by the Division Bench in para-23 which is extracted as under:
"23. Under the circumstances, the papers of this appeal be placed before the Hon'ble the Chief Justice to constitute a Larger Bench to consider the following question:
"Whether in view of the provisions contained in Rule 3 of the Cenvat Credit Rules, 2004 and Rule 21 of the Central Excise Rules, 2002, the decisions of this Court in case of GDN Garments (supra) and Biopac India Corporation Ltd. (supra) lay down correct law in holding that even after remission of duty up0on destruction of final product, the manufacturer is not required to reverse the Cenvat Credit on the inputs used in manufacturing such final product ?"
2. Since the same issue arises for consideration in this Appeal, therefore, list this Appeal for hearing after the decision of Tax Appeal No.2520 of 2010.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top