REGENT COMPUTRONICS PVT. LTD.

Gujarat Paraffins Pvt. Ltd. And Anr Appellant

V/S

Union of India And Ors Respondents

Referred Judgements :-

KING V. CALEDONIAN COLLIERIES,LIMITED [REFERRED TO]
JAIPUR HOSIERY MILLS (P) LTD.,JAIPUR V. THE STATE OF RAJASTHAN AND OTHERS [REFERRED TO]
PURSHOTTAM GOVINDJI HALAI VS. B M DESAI ADDITIONAL COLLECTOR OF BOMBAY [REFERRED TO]
KUNNATHAT THATHUNNI MOOPIL NAIR VS. STATE OF KERALA [REFERRED TO]
CHHOTABHAI JETHABHAI PATEL AND CO. VS. UNION OF INDIA [REFERRED TO]
RAI RAMKRISHNA VS. STATE OF BIHAR IN BOTH THE APPEALLS [REFERRED TO]
KHANDIGE SHAM BHAT K KRISHNA BHATTA VS. AGRICULTURAL INCOME TAX OFFICER KASARAGOD:AGRICULTURAL INCOME TAX OFFICER KASARAGOD [REFERRED TO]
JAWAHARMAL VS. STATE OF RAJASTHAN [REFERRED TO]
TWYFORD TEA COMPANY LIMITED VS. STATE OF KERALA [REFERRED TO]
STATE OF KERALA VS. N M THOMAS [REFERRED TO]
MANEKA GANDHI VS. UNION OF INDIA [REFERRED TO]
EMPIRE INDUSTRIES LIMITED UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
J K COTTON SPINNING AND WEAVING MILLS LIMITED VS. UNION OF INDIA [REFERRED TO]
B K INDUSTRIES VS. UNION OF INDIA [REFERRED TO]
ONKAR LAL BAJAJ VS. UNION OF INDIA [REFERRED TO]
ALUMINIUM CORPORATION OF INDIA LTD VS. COAL BOARD [REFERRED TO]
N RAHMATH VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) By way of present petition under Article 226 of the Constitution of India, the petitioner -Company engaged in the business of manufacturing of paraffin wax has prayed for the following reliefs : -

(2.) At the very outset, the learned Counsel Mr. P. M. Dave appearing for petitioner submitted that he is giving up the challenge so far as the constitutional validity of Section 87 of the Finance Act, 1997 is concerned. He submitted that he would like to confine his challenge only to the legality and validity of the Notification bearing No.14/97 -CE (N.T.) dated May 3, 1997 (hereinafter referred to as 'the impugned Notification') issued by the Central Government, insofar as it restricts the admissibility of Modvat credit for inputs imported into India.

(3.) The facts relevant for the purpose of deciding the present petition can be summarised as under : -

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GUJARAT PARAFFINS PVT LTD Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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