AGI GLASPAC Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) ALL these writ petitions raise common questions of law. Hence, they have been heard together and disposed of by this common order.

(2.) THESE three writ petitions have been filed by the same assessee. Writ Petition Nos. 19492 and 19493 of 2006 have been filed for different assessment years challenging the orders of assessment made by the respondent -Assistant Commissioner. Writ Petition No. 25597 of 2006 is arising out of the orders impugned in Writ Petition Nos. 19492 and 19493 of 2006 by the authorities below.

(3.) THESE writ petitions were entertained on the ground that the assessing authority had relied on the opinion of the Advance Ruling Committee and as such the appeal would have been useless as the appellate authority was also bound by the opinion of the Advance Ruling Committee. The assessing authority in its order stated that the assessee was the manufacturer of glass bottles and as such, there is no dispute as to for what purpose the assessee is using LSHS and LPG and the assessing authority also noted that the assessee was using LSHS and LPG for the purpose of direct melting of raw material like quartz, sand, soda ash, culler, calcite, etc., in the furnace. They had a furnace, which was heated with LSHS and LPG to reach the desired temperature of 1600 °C which would initiate melting. It appears from the order of the assessing authority that the Advance Ruling Committee has ruled that as per Rule 20(2)(b) of the Rules, input tax credit was not allowed on fuels used for automobiles or used for captive power generation or used in power plants and had further ruled that the word "fuels" used in Rule 20 of the Rules was used to mean all products which broadly answer the description of similar items under Schedule VI of the Act.