Dr. S. Muralidhar, J.
1. ST Appeal No.23 of 2015 by N.F. Impex Pvt. Ltd. (NFIPL) is directed
against the impugned order dated 6th August 2014 passed by the Appellate
Tribunal Value Added Tax („ATVAT‟) for the assessment year („AY‟)
2008-09. ST. Appeal No.5 of 2015 is by Jagriti Plastics Ltd. (JPL) and is
directed against the order dated 11th August 2014 passed by the ATVAT for
2. The common question of law that arises in both the appeals as framed by
this Court (by its order dated 6th May 2014 in ST Appeal No. 23 of 2015 and
14th July 2015 in ST Appeal No. 5 of 2015) is whether the Appellant
Assessees are entitled to input tax credit on purchase of duty entitlement
pass book („DEPB‟) scrips?
Source: Indian Kanoon