2015 (11) TMI 1742

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of aluminium extruded products falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant avails Cenvat credit of Central Excise Duty, paid on the inputs used in or in relation to manufacture of the said final product. During the period January, 2008 to December, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner (Appeals) vide the impugned order has upheld the views of the Adjudicating Authority. Hence, this present appeal before this Tribunal. 2. Heard both sides. 3. The short question involved in this appeal for consideration by this Tribunal is, whether non-applicability of the provisions of sub-rules (1), (2), (3) and (4) in terms of sub-rule (6) of Rule 6 of Cenvat Credit Rules, 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) 5. Shri Vaibhav Bhatnagar, the ld. DR appearing for the Revenue reiterates the findings of lower authorities. 6. I find that the Hon'ble Karnataka High Court in the case of Commr. of C. Ex. & S.T., Bangalore v. Fosroc Chemicals (India) Pvt. Ltd. reported in 2015 (318) E.L.T. 240 (Kar.) have held that when any rule is amended by way of substitution, the same will have retrospective ef....