Gujarat HC allows Rebate of Excise Duty to Petitioner in Cash instead of Cenvat Credit in post GST regime

Thermax Limited vs Union Of India (Gujarat High Court) Facts: Thermax Ltd. (Petitioner) is engaged in the manufacture of Boilers, Heaters, Heat Pumps and Pollution control equipment for industrial use and all these equipment’s are capital goods falling under Chapter 84 of the Central Excise Tariff Act, 1985 (CETA). The Petitioner has major manufacturing set up at Pune, Maharashtra and Baroda in Gujarat. The Petitioner availed credit on the inputs, capital goods and input services used in the manufacturing of finished goods which are chargeable to excise duty. It is the case of the Petitione...