(S. Ravindra Bhat and Aravind Kumar, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 19013/2023, decided on August 28, 2023
Principal Commissioner Central Goods and Services Tax ____ Petitioner;
v.
IOL Chemicals and Pharmaceuticals Ltd. _______________ Respondent.
(For Admission and I.R. and IA No. 163671/2023-Condonation of Delay in Filing and IA No. 163672/2023-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 19013/2023; CEA No. 10/2020; IA No. 163671/2023; and IA No. 163672/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. In this case, it is stated that this Court has entertained petitions involving similar questions of law whether certain categories of articles and goods are covered under the definition of “capital goods” (under the Cenvat Credit Rules, 2004). Although, the merits of the said question are engaging the intention of this Court in other pending matters, it is noticed that the impugned order merely held that the extended period of limitation could not have been invoked by the revenue, regard being had to the fact that conflicting views of the Tribunal expressed in different Benches was prevailing at that time. In these circumstances, this Court is of the opinion that no substantial question of law is involved.
3. The petition is dismissed.
4. All pending applications are disposed of.
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