2018 (3) TMI 846

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....cate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: M. V. Ravindran.] This appeal is directed against Order-in-Appeal No. TTD-EXCUS-000-APP-070-16-17 dated 24.03.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that appellants are manufacturers of dutiable goods and clearing the same on payment of ap....

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....riginal. He has rejected the challenge of the appellant in respect of the refund an amount of Rs. 9,95,016/- for the month of March, 2015 on the ground that provisions of Rule 6 of CENVAT Credit Rules, 2004 had undergone a change by insertion of an explanation which would apply in the case in hand. 4. Learned Departmental Representative at the outset submits Revenue has preferred an appeal agai....

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.... the provisions of Rule 3 of the CENVAT Credit Rules, 2004. It is her further submission that the "Explanation I" which is applied by the First appellate Authority, will negate sub Rule 3 of Rule 6 wherein, the appellant had opted to pay the amount of 6% or 8% of the value of the exempted goods as the said Sub rule specifically debars an assessee to change the scheme they have opted for the whole ....