2020 (12) TMI 1412 - HC - GST

Whether the gas plant located at Duliajan belonging to the appellant which supplies gas for manufacturing polymers at Lepetkata forms part of the manufacturing unit at Lepetkata so as to enable appellant to claim Cenvat credit on capital goods installed at Duliajan? HELD THAT - Issue notice returnable within 3(three) weeks.

Summary

**Summary of Judgement: GAUHATI HIGH COURT****Case Citation:** TMI**Judges:** HON'BLE THE CHIEF JUSTICE (ACTING) MR. N. KOTISWAR SINGH and HON'BLE MR. JUSTICE MANISH CHOUDHURY**Parties:**- **Petitioner:** Represented by MR. D SARAF- **Respondent:** Represented by MR. S C KEYAL, standing counsel, GST**Order Overview:**The court has issued a notice returnable within three weeks. There is no need for formal procedural steps concerning the sole respondent as they are already represented.**Substantial Question of Law:**The central legal issue is whether the gas plant located at Duliajan, which supplies gas for manufacturing polymers at Lepetkata, constitutes part of the manufacturing unit at Lepetkata. This determination affects the appellant's eligibility to claim Cenvat credit on capital goods installed at Duliajan.**Interim Relief:**The appellant is protected from any coercive action related to this issue until a decision is made.