2025:MHC:1677 W.P.Nos.461 & 462 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.07.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE N. SENTHILKUMAR W.P.Nos.461 & 462 of 2017 Ashok Leyland Ltd. Rep. by its DGM-Indirect Tax Shri K.K.Sekar No.1, Sardar Patel Road, Guindy, Chennai 600 032. .. Petitioner in both WP No.461/17 Ashok Leyland Ltd. Rep. by its Dy. General Manager-Indirect Tax Shri K.K.Sekar No.1, Sardar Patel Road, Guindy, Chennai 600 032. .. Petitioner in both WP No.462/17 vs 1.The Union of India Rep. by Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2.The Commissioner of Central Excise & Service Tax, Large Tax Payer Unit 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai 600 101. .. Respondents in both WPs 1/4 https://www.mhc.tn.gov.in/judis W.P.Nos.461 & 462 of 2017 Prayer in WP.No.461 of 2017: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration declaring the provisions of rule 3(4) of the CENVAT Credit Rules, 2001 as being ultra vires s.37 of the Central Excise Act, 1944 and art.265 & entry 84 of List I and Schedule VII of the Constitution of India, as also as being arbitrary, unreasonable and violative of arts.14 and 19 of the Constitution of India. Prayer in WP.No.462 of 2017: PETITION filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration declaring the provisions of rule 3(4) of the CENVAT Credit Rules, 2002 as being ultra vires s.37 of the Central Excise Act, 1944 and art.265 & entry 84 of List I and Schedule VII of the Constitution of India, as also as being arbitrary, unreasonable and violative of arts.14 and 19 of the Constitution of India. (In both WPs) For Petitioner : Mr.P.R.Renganath For Respondents : No Appearance COMMON ORDER (Order of the Court was made by Dr.ANITA SUMANTH.,J) Mr.P.R.Renganath, learned counsel on record for the petitioner, makes an endorsement withdrawing these writ petitions, recording which these writ petitions are dismissed as withdrawn leaving the legal issue open for determination in any other appropriate matter. A memo has also 2/4 https://www.mhc.tn.gov.in/judis W.P.Nos.461 & 462 of 2017 been filed by the petitioner to this effect. No costs. [A.S.M., J] [N.S., J] ssm 16.07.2025 Index:Yes/No Speaking order Neutral Citation:Yes To 1.The Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi. 2.The Commissioner of Central Excise & Service Tax, Large Tax Payer Unit 1775, Jawaharlal Nehru Inner Ring Road, Anna Nagar, Western Extension, Chennai 600 101. 3/4 https://www.mhc.tn.gov.in/judis W.P.Nos.461 & 462 of 2017 DR. ANITA SUMANTH,J. and N. SENTHILKUMAR.,J ssm W.P.Nos.461 & 462 of 2017 16.07.2025 4/4 https://www.mhc.tn.gov.in/judis