2004 (10) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri B.L. Narsimhan, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal filed by the appellant was allowed. In this case the case of the Revenue is that credit of Additional Duty of Excise leviable under Section ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....introduced an amendment with retrospective effect in respect of Cenvat Credit Rules, 2002. The amendment is reproduced as under : "88. Amendment of the Cenvat Credit Rules, 2002 - (1) In the CENVAT Credit Rules,2002 made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), in rule 3, in sub-rule (6) in clause (b), the Expl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(b) of sub-rule (6) of Rule 3 In the CENVAT Credit Rules, 2002, in Rule 3, in sub-rule (6), in clause (b), for the Explanation, the following Explanation shall be substituted, namely : 1st March, 2003"   Explanation - For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods ....