2015 (5) TMI 1181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R. Periasami, 1. The short issue relates to demand under Rule 6(3) of Cenvat Credit Rules, 2004 on the clearance of metallurgical coke to their sister unit during the period July, 2008 to January, 2011. 2. Since the issue involved is in narrow compass, after dispensing the stay application, the main appeal itself is taken up for disposal with the consent of both sides. 3. Ld. Advocate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. 3403 and S. No. 5156 both dated 5.12.2011 in their cenvat account. Consequent to that amendment of cenvat credit rules with retrospective effect vide Finance Act, 2010, if the appellants reversed the proportionate credit, question of demanding equivalent to 10% of the value does not arise. This Tribunal in the case of Burn Standard Co. Ltd. v. CCE Salem - 2010 (262) ELT 786 (Tri.-Chenn.) whi....