2014 (1) TMI 1646

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....espondent. JUDGMENT The Revenue has preferred this Civil Miscellaneous Appeal as against the Final Order No. 1445 of 2007, dated 4-12-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in allowing the assessee's appeal and the Civil Miscellaneous Appeal is admitted on the following questions of law : 1.      Whether on fact....

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....) where the facts involved are entirely distinct and different from the facts of the instant case and when the said decision has not reached finality? 2. Following the decision of the Apex Court in the case of Chandrapur Magnet Wires (P) Ltd. v. Collector of Central Excise, Nagpur reported in 1996 (81) E.L.T. 3 (S.C.), wherein the Apex Court held that when the credit attributable to the inpu....

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.... effect of amendment 1 2 3 4   Rule 6 of the Cenvat Credit Rules, 2004 as published vide Notification Number G.S.R. 600 (E), dated the 10th September, 2004 [23/2004-CENTRAL EXCISE (N.T.), dated the 10th September, 2004]. In the Cenvat Credit Rules, 2004, in Rule 6, after sub-rule (6), the following sub-rule shall be inserted, namely : "(7) Where a dispute relating to adjustment of cre....

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....f such goods : Provided that the manufacturer shall pay interest at the rate of twenty-four per cent, per annum from the due date till the date of payment of the said amount. Explanation : For the purpose of this sub-rule, "due date" means the 5th day of the month following the month in which goods have been cleared from the factory. 10th day of September, 2004 to the 31st day of March, 2008 (b....