RSPL LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has prayed for a declaration that the action of the respondents in not allowing the credit of excise duty paid on capital goods which were in transit as on 01.07.2017 is violative of Article 14 and 19(1)(g) of the Constitution of India. The petitioner's consequential prayer is that the respondents be directed to allow such credit to the petitioner.

(2.) This challenge of the petitioner arises in following background.

(3.) Petitioner is a company registered under the Companies Act and is engaged in manufacturing and selling of various consumer goods. The petitioner has a manufacturing unit of Soda Ash in Gujarat. For the purpose of such manufacturing activities, the petitioner procures raw materials as well as capital goods.