Amended Cenvat credit compliance under Rule 6 led to remand for fresh adjudication and document verification.

Amended Cenvat credit compliance under Rule 6 of the Cenvat Credit Rules, 2004 was treated as requiring verification of whether the assessee had filed the prescribed application before the Commissioner with the Chartered Accountant's certificate for proportionate credit. As the parties disagreed on production of the relevant documents and both sought reconsideration, the Tribunal set aside the impugned order and remanded the matter for de novo adjudication. Both sides were permitted to produce documents, and the Commissioner was directed to grant a reasonable opportunity of hearing before deciding afresh.

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Issues: Whether the impugned order should be set aside and the matter remanded for fresh consideration in view of the dispute regarding compliance with the amended Cenvat credit provisions and the production of supporting documents.

Analysis: The Tribunal noted that the appeal could be disposed of at the threshold after waiving pre-deposit. It also recorded that the amendment carried out in Rule 6 of the Cenvat Credit Rules, 2004 by the Finance Act, 2010 had given an opportunity to the assessee to establish the filing of an application before the Commissioner along with the Chartered Accountant's certificate for proportionate credit. Since the assessee and the Revenue were at variance on whether the requisite application and documents had been produced, and both sides agreed that the matter required reconsideration, the Tribunal found it appropriate to send the matter back for a fresh decision.

Conclusion: The impugned order was set aside and the cases were remanded to the Commissioner for de novo adjudication after allowing both sides to produce documents and after granting reasonable opportunity of hearing.

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