Jurisprudentiol–Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Return of empty glass bottles/crates by one bottling unit to another on payment of duty – Availment of Cenvat Credit – CESTAT grants waiver of pre-deposit of Rs.3 Crores

When used empty glass bottles and crates are removed, it is not possible to identify whether they are the same glass bottles and crates in respect of which the credit was availed by the unit when purchased as new glass bottles and crates. It was submitted that as the receiver of glass bottles and plastic crates, which are used as inputs, the Wada unit is entitled to take the credit, because the inputs were accompanied by the duty paying documents and duty had actually been paid by Nashik unit.

Income Tax

Prosecution - discretion to withdraw from the prosecution is that of the Public Prosecutor and none else – Court cannot ask for permission from Government to the PP – High Court

It is the bounden duty of the Magistrate to apply his mind as to whether such a prayer for getting consent from the Court for withdrawal; is genuine or actuated by extraneous considerations

APGST

‘Base turnover' would refer to the turnover of the quantity in goods and not its monetary value: An exemption notification should be given a literary meaning. – Supreme Court

The exemption notification must be construed having regard to the purpose and object it seeks to achieve. The Government sought for increase in industrial development in the State. Such a benevolent act on the part of the State, unless there exists any statutory interdict, should be given full effect.

See our columns Monday for the judgements