2012 (3) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri S.R. Meena, Authorized Representative (DR) Per. Archana Wadhwa :- Demand of Rs. 75,28,050/- stand confirmed against the applicant/appellant for the period October to December, 2008 by demanding 10% of the final exempted product, which stands supplied to SEZ developers, in terms of the provisions of Rule 6 (3) (b) of Cenvat Credit Rules. 2. The short issue involved in the present appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent of 10% of value of the said products. To the same effect is the Tribunal decision in the case of M/s Ashirvad Pipes Pvt. Ltd. vs. CCE, Bangalore reported in 2012 - TIOL - 187 - CESTAT - BANG. 4. In fact, we find that the issue as to whether amendment made on 31/12/08 is required to be held as clarificatory and, hence, retrospective was considered by the Tribunal in the case of Sujana Metal ....