Assessee could not seek indirect refund of CENVAT Credit and pass on excess input credit to buyers

HIGH COURT OF GUJARAT Commissioner of Central Excise, Ahmedabad-II Versus Inductotherm (I) (P.) Ltd. TAX APPEAL NO. 1744 OF 2007 JUNE 28, 2012 JUDGMENT Akil Kureshi, J. This appeal is filed by the Revenue calling in question legality and validity of the judgment and order dated 14-5-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad in Appeal No. E/3373/07 Inductotherm (India) (P.) Ltd. v. CCE 2007 (216) ELT 40 (Tri-Ahd.). While admitting the appeal on 1-2-2008, this Court framed the following substantial questions of law : “a.  W...