KOTA DALL MILL Vs. ASSISTANT COMMISSIONER, CGST

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant writ application has been preferred by the petitioner for following reliefs:-

(3.) The brief facts of the case is that the petitioner entered into an agreement with the Department of Social Welfare, Women and Child Development, State of Jharkhand, Ranchi for supply of Supplementary Nutrition Food namely Fortified Nutro Upma and Fortified Panjiri (hereinafter referred to as the 'Food Items') under the Integrated Child Development Services Scheme. The condition under the said agreement was that the successful bidder shall be under obligation to install manufacturing plant in the State of Jharkhand, within a period of 6 months from the date of execution of the Agreement. Hence, as per the terms and conditions of the agreement, the petitioner manufactured and supplied the Food Items in the State of Jharkhand from its manufacturing unit in Kota, Rajasthan. Thereafter, a plant was erected at Bokaro, which came into existence on 20/12/2014. Therefore, the supplies from the said plant were commenced from January, 2015 onwards. The Food Items manufactured by the petitioner were exempted from excise duty vide Notification No. 12/2012-Central Excise dtd. 17/3/2012, issued in exercise of powers conferred by Sec. 5A(1) of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') by the Government of India. As per the said Notification, food preparations put up in unit containers and intended for free distribution to economically weaker Sec. of society under a programme duly approved by the Central Government or any State Government is exempted. However, a certificate from an officer not below the rank of the Deputy Secretary of the Central or State Government, to the effect the food preparations have been distributed free to the economically weaker Sec. of the society under a programme duly approved by the Central or State Government concerned, within 5 months from the date of clearance of such goods also has to be submitted. The said period of 5 months was further extendable by the jurisdictional commissioner. The petitioner duly applied to the Department of Women and Child development and Social Security, for issuance of the certificate mentioned above. However, the State Government issued the said certificate only after final payment of bills thereby the first consolidate certificate was issued for a period of July 2014 to November, 2015. Similarly, the certifications for the period thereafter up to June 2017 was issued in due course of time.