TaxTMI 
TaxTMI 
TaxTMI 
2014 (9) TMI 633
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.... for DNS Law House, Sri. B. G. Chidananda Urs, Adv., Sri. B.N. Gururaj, Adv. JUDGEMENT Per: N Kumar: In all these appeals, the common question of law that arises for consideration is, Whether the amendment to the Cenvat Credit Rules 2004, by substituting clause(i) of sub-rule (6) of Rule 6 of Cenvat Credit Rules 2004 by way of notification No.50/2008-C.E (N.T.) dated 31.12.2008 is prospective in operation or retrospective? Therefore, all these cases are taken up together and disposed of by this common order. 2. For proper understanding, we have set out the facts in CEA.No.29 and 59 of 2012. 3. The assessee M/s.Fosroc Chemicals (India) Pvt. Ltd., is having its registered office at "PSR ID" #38, III Floor, 12th Cross, CBI Road, Gangan....
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....h Rule 15(2) of the Cenvat Credit Rules 2004 along with interest and penalty. Aggrieved by the said order, the assessee preferred appeal before the CESTAT, Bangalore. The appeal was allowed by the Tribunal relying upon the decision of the Bench in SUJANA METAL PRODUCTS vs. CCE, Hyderabad (2011 (273) ELT 112 (Tribunal Bangalore) by holding that it squarely covered the issue in favour of the respondent. The Tribunal held that the said amendment to Rule 6(6) by Notification No.50/2008-CE is clarificatory in nature and therefore retrospective. As such, the assessee is entitled to the said benefit. Aggrieved by the said order, the revenue has preferred these appeals. 4. The question that arises for our consideration in these appeals are, Whet....
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....ended the Cenvat Credit Rules, 2004 by issue of a notification as under:- Notification: 50/2008-C.E. (N.T.) dated 31-Dec-2008 Cenvat Credit Rules, 2004 - Third amendment of 2008 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:- 1. (1) These rules may be called the CENVAT Credit (Third Amendment) Rules, 2008. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the CENVAT Credit Rules, 2004, in rule 6, in sub-rule (6), for clause (i), the following clause shall be substituted, nam....
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....ds had been written into the earlier Act with pen and ink and the old words scored out so that there is no need to refer to the amending Act at all." 10. Yet another Constitution Bench of the Hon'ble Supreme Court in the case of SHYAM SUNDER & Others vs. RAM KUMAR & Another reported in AIR 2001 SC page 2472, while dealing with the question whether a substituted provision necessarily means the amended provision is retrospective in nature has held as under: "A substituted section in an Act is the product of an amending Act and all the effects and consequences that follow in the case of an amending Act the same would also follow in the case of a substituted section in an Act." 11. In fact, the Division Bench of this Court in the case of SH....
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....to be eligible to obtain the benefits of an exemption notification, the same should be liberally construed." 13. The Parliament has enacted the Special Economic Zones Act 2005 (The SEZ Act for short) to provide for the establishment, development and management of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations. The word "export" has been defined under Act at section 2(m). According to the definition of the word export, vide Section 2(m) (ii) "export" mean....