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JMD ALLOYS LTD. vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
RAMESH CHAND MALVIYA
Pet. Counsel
Viveka Nand,
Res. Counsel
K.n. Singh
Anshuman Singh

Petitioner / Applicant

JMD ALLOYS LTD.
Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Jan 30, 2025
Order No.

Civil Writ Jurisdiction Case No. 15940 of 2023

Citation

2025(1) TAXREPLY 12340
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) This writ application has been preferred seeking the following reliefs : - “(a) For the issuance of appropriate writ and quashing/ setting aside of the Order- in Appeal No 51/ Pat/ GST/ Appeal/ 2023-24, dated 22.05.2023, passed by the Addl Commissioner (Appeal) of CGST & C. Ex, Patna, rejecting petitioner’s Appeal, seeking seamless transfer of CENVAT Credit in relation to Excisable Goods in transit on the appointed date, i.e. 01.07.2017, by way of prescribed Form TRAN-1, as excisable inputs, pertaining to 11 (eleven) well identified Excise Invoices, whereby Petitioner had duly paid CENVAT Duty, amounting to Rs.8,62,566.00 and the said excisable goods pertaining to the said 11 (eleven) invoices were duly received in the petitioner’s factory premises in the Month of July, 2017, accordingly accounted/ capitalized in the petitioner’s Books of Account, instantly in the same month of Jul....

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