2017 (3) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant Mr. Jitendra Motwani a/w Mr. Chirag Shetty i/b. Mr. Madhur R. Baya for the Respondent ORDER P. C. 1. The appellants are aggrieved and dissatisfied with an order passed by the Customs, Excise and Service Tax Appellate Tribunal. Its West Zonal Bench has allowed a statutory appeal on 29th July, 2005. Hence this Appeal. It was admitted on following substantial questions of law: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Pradesh vide Spl. Appeal No.32 of 2004 on 22.07.2004? iii) When the Tribunal decision in the case of M/s. Rajaram Marbles P. Ltd., cited by CESTAT, is based on another Tribunal decision in M/s. Dharamsi Morarjee Chemical Co. Ltd. in which the Tribunal had held that Rule 57C or Rule 57CC would apply where the input credit availed is not reversed at the time of clearance of exempted goods f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit of the duty paid on the said inputs. This Cenvat credit amounts to Rs. 1,40,723.50/and in that period, an amount of duty was paid with respect to some other input, details of which are set out on page 3 of the Petition. 3. The respondent-assessee relied upon Subrule (1) of Rule 6 of the Cenvat Credit Rules, 2002. However, the Department was of the view that the assessee availed of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntially are of fact. However, only one question which was projected as a substantial question of law, now appears to be concluded against the Revenue on account of the retrospective amendment and which is incorporated in the Finance Act, 2010. The Finance Act, 2010 makes an amendment of Rule 6 of Cenvat Credit Rules, 2002. The Central Government, in exercise of powers conferred by Section 37 of th....