2018 (5) TMI 283

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....espondent (s): Shri J. Nagori, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed by the appellant against Order-in-Original No. 52/Commr. /Surat-II/2012 dated 20.9.2012 passed by Commissioner of Central Excise, Surat-II. 3. Briefly stated facts of the case are that the appellants are engaged in the manufacture of excisable goods i.e. Lamivudine....

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....He submits that the issue is covered by the decision of Hon'ble Gujarat High Court in the case of CCE & Customs, Vadodara -II Vs. Unimed Technolgoies Ltd. In Tax Appeal No. 248 of 2016 dated 16.12.2016. 5. Learned AR for the Revenue submits that for the verification of the reversal of Cenvat credit, the matter needs to be remanded as observed by the Hon'ble Gujarat High Court in terms of para 7....

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....e Rama Multi Tech Ltd. (supra), it is observed that if the respondent makes an application within a period of one month from today with supporting documents for getting benefits of amended Rule 6 of the CENVAT Credit Rules, 2002, as amended by Finance Act, 2010, the same be considered in accordance with law and on merits and in light of the amended Rule 6 of the CENVAT Credit Rules, 2002, as amend....