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TMI Blog2018 (9) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... allocated captive coal mines in the State of M.P. with a condition that the coal extracted would be exclusively used in the power generation plant of the applicant. The applicant have been granted one single registration under CGST Act, 2017 for the captive coal mines as well as power plant which are situated 14 km apart. 1.2 Prior to 1.7.2017, i.e., the appointed day for roll out of GST, the applicant had been registered with Central Excise Department under the existing Central Excise Act, 1944, whereby they were discharging Central Excise duty liability on extraction and manufacture of coal from coal mines for captive consumption, in view of the provisions of the Central Excise Act, 1944. Obviously, the applicant, during the period prio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of the CGST Act ? (ii) If the answer to the above is in affirmative, whether the accumulated Cenvat Credit so carried forward, not being the credit availed under the GST regime, is required to be adjusted/restricted in the manner prescribed under Rules 42 and 43 of the CGST Rules, 2017 ? 2. Record of personal hearing : Mr. Gopal Mundra, Mr. Ravi Ghiyani and Mrs. Laxmi Vyas appeared for personal hearing on 10.5.2018 and reiterated the stand already taken in the application. He, however, informed that the applicant had already claimed the Credit under TRAN-1 which has been duly filed by them with the jurisdictional officers. 3. Department's stand : The Joint Commissioner, CGST & Central Excise, Commissionerate, Jabalpur, vide his let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant had claimed such disputed credit in their TRAN-1. 4.3 Before going into the merits of the case, it is necessary to deal with the. issue whether the application deserves to be admitted and heard on merits. In this context it is pertinent to refer to section 97(2) and section 98(2), which are following : 4.4 Section 97(2) : The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act': 4.7 Now having regard to the Proviso to Section 98(2) of the CGST Act, 2017, we are of firm opinion that applicant had not only raised this particular issue, in respect of which Advance Ruling is sought vide application under consideration, before the jurisdictional officers but also the department has already undertaken audit of the accounts of the applicant and raised some objections on the same. We find that the applicant have also agreed to this fact during the course of personal hearing. 4.8 In view of the above, when the question raised does not fall within the ambit of Section 97(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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