HIREN ALUMINIUM LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Whether Rule 12 CC of the Central Excise Rules, 2002 /Rule 12 AA of Cenvat Credit Rules, 2004 and Notification No. 32 of 2006, dated 30-12-2006 issued by the Central Government are ultra vires the Central Excise Act, 1944 and whether the Member, Central Board of Customs & Excise (CBEC) in exercise of the powers vested in him in the above rules is justified in passing an order on 6-1- 2009 by directing the petitioner to avail credit of duty paid on the inputs but restraining them from utilising the said credit in paying duty on final products manufactured out of the duty paid inputs during the period from 16-1-2009 to 15-7-2009, is the question raised in this petition.

(2.) The petitioner manufactures aluminium products falling under Chapter Heading 76 of the Central Excise Tariff Act, 1985.

(3.) On 17/18th July, 2008 the factory premises of the petitioner was visited by the Officers of the Central Excise department wherein various records were withdrawn under a panchanama and statements of several employees of the petitioner were recorded.