ADVANCE SURFACTANTS INDIA LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Ms. Trusha Patel, learned advocate for Shri Devang Vyas, learned Assistant Solicitor General of India waives service of notice of rule on behalf of respondent no.1 and Shri Priyank Lodha, learned advocate waives service of notice of rule on behalf of respondents nos. 2 and 3

(2.) The facts leading to the present Special Civil Application in nutshell are as under;

(3.) Shri Paresh Dave, learned advocate has appeared on behalf of the petitioners, Shri Devang Vays, learned Assistant Solicitor General of India has appeared on behalf of respondent no. 1-Union of India and Shri Priyank Lodha, learned advocate has appeared on behalf of respondents Nos. behalf of petitioner No. 1 assessee has vehemently submitted that the first proviso to Sub Rule (4) of Rule 3 of the CENVAT Credit Rules so far as it restricts utilization of the CENVAT Credit for discharging the duty liability incurred by the manufacturer is ultra vires to Rule 3(1) of the CENVAT Credit Rules and ultra vires to section 37 of the Central Excise Act.