https://www.taxtmi.com/caselaws?id=212174 A retrospective amendment to the CENVAT Credit Rules was held applicable to pending proceedings because the appeal remained part of the original adjudicatory process. On that basis, the existing order could not stand once the amended fiscal provision was available for consideration, and the matter required fresh examination under the amended rules. The text also notes that the departmental representative conceded the appellant's eligibility to claim the benefit of the amendment. The impugned order was therefore set aside and the case remanded for reconsideration in light of the retrospective change. en-us Fri, 20 May 2011 00:00:00 +0530 Sat, 07 Apr 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212174 A retrospective amendment to the CENVAT Credit Rules was held applicable to pending proceedings because the appeal remained part of the original adjudicatory process. On that basis, the existing order could not stand once the amended fiscal provision was available for consideration, and the matter required fresh examination under the amended rules. The text also notes that the departmental representative conceded the appellant's eligibility to claim the benefit of the amendment. The impugned order was therefore set aside and the case remanded for reconsideration in light of the retrospective change. Case-Laws Central Excise Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212174