2016 (3) TMI 1162

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....ORDER The appellant is in appeal against the impugned order denying Cenvat credit for contravention of Rule 9(2) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that during the period of April, 2004 to December, 2005, the appellant availed Cenvat credit on the strength of the invoice issued by the registered dealer without mentioning the name of the manufacturer or the partic....

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....redit. Against that order, the appellant is before me. 3. The ld. Consultant appearing on behalf of the appellant submits that in this case provisions of Rule 9(2) as amended on 1-3-2007 are not applicable to the facts of the case. As the said rule is applicable prospectively not retrospectively therefore, they have taken the Cenvat credit correctly. Further, it is submitted by the ld. Consu....

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.... the proceedings. 5. Heard the parties and considered the submissions. 6. In this case, while adjudicating the case, the adjudicating authority denied the Cenvat credit to the appellant on the premises that the appellant has contravened the provision of Rule 9(2) of the Cenvat Credit Rules, 2004 as amended on 1-3-2007. Admittedly, the impugned period in this case is prior to 1-3-2007 t....