Page No.# 1/3 GAHC010041692025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/964/2025 PURBANCHAL CEMENT LTD A PUBLIC LTD. CO. FORMED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING ITS MANUFACTURING UNIT AT VILL. SARUTARI SONAPUR, P.O. BYRNIHAT, NH-40, KAMRUP, ASSAM, PIN 793101 AND REPRESENTED BY ITS AUTHORIZED SIGNATORY RUKMAL BORO VERSUS THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX, CENTRAL EXCISE AND SERVICE TAX GUWAHATI DIVISION, G.S. ROAD, GUWAHATI 781005 Linked Case : C.Ex.App./9/2019 PURBANCHAL CEMENT LIMITED A PUBLIC LIMITED COMPANY FORMED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING ITS MANUFACTURING UNIT AT VILLAGE- SARUTARI SONAPUR P.O. BYRNIHAT NH-40 KAMRUP ASSAM PIN- 793101 AND REP. BY ITS AUTHORIZED SIGNATORY- SUNIL KUMAR AGARWAL VERSUS THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX CENTRAL EXCISE AND SERVICE TAX GUWAHATI DIVISION G.S. ROAD GUWAHATI- 781005. Page No.# 2/3 For the Applicant(s)/Appellant(s) : Mr. D. Saraf, Advocate. For the Respondent(s) : Mr. S.C. Keyal, Sr. Standing Counsel, CBDT, IT (NER). – BEFORE – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE N. UNNI KRISHNAN NAIR 05.04.2025 (Vijay Bishnoi, CJ) Vide order dated 04.10.2019, this Court, while admitting C.Ex.App. No.9/2019, has framed the following question of law: “Whether cenvat credit, availed under the exemption notification Nos.20/2007- CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that exemption was availed in a subsequent month?” Now, an Interlocutory Application, being I.A.(Civil) No.964/2025 is preferred on behalf of the appellant/applicant with a prayer to alter/amend the question of law as framed by this Court vide order dated 04.10.2019 in C.Ex. App. No.9/2019. It is contended that as a matter of fact the word CENVAT Credit Rules wherein the credit was availed is inadvertently missing in the question of law framed earlier. Learned counsel appearing for the Revenue has no serious objection if the question of law, as framed by this Court, vide order dated 04.10.2019 passed in C.Ex. App. No.9/2019, is amended. In such circumstances, Interlocutory Application, I.A.(Civil) No.964/2025 is allowed and disposed of. Page No.# 3/3 Accordingly, the question of law framed earlier by this Court vide order dated 04.10.2019 in C.Ex. App. No.9/2019 is amended and the following question of law may be treated to be the question of law arising in C.Ex. App. No.9/2019 : “Whether cenvat credit, availed under the Cenvat Credit Rules, 2004, by an assessee claiming exemption under notification No.20/2007-CE dated 25.04.2007 and 20/2008-CE dated 27.03.2008 can be disallowed and recovered from an assessee on the ground that CENVAT credit was availed in a subsequent month ?” List C.Ex.App. No.9/2019 after 4(four) weeks. JUDGE CHIEF JUSTICE Comparing Assistant