2018 (12) TMI 1649

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....WAR, HON'BLE MEMBER(TECHNICAL) For the Appellant : Shri Sandeep Kr. Singh (Dy.Commr.) (A.R.) For the Respondent : Shri Shubham Agarwal (Advocate) ORDER Per Mrs.Archana Wadhwa : After condoning the delay in filing the present appeal by the Revenue, we proceed to decide the appeal itself inasmuch as a short issue is involved, which stands covered by the precedent decisions. 2. As p....

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....f the original adjudicating authority was challenged by the Revenue before Commissioner(Appeals) only for the month of March 2015, on the basis of the insertion of explanation 1 of explanation 2 in sub-rule (1) of Rule 6 of Cenvat Credit Rules, w.e.f. 01.03.2015. 5. The appellate authority did not find favour with the Revenue's contentions and as such the Revenue has further carried the matter ....

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....e amendment made in the provisions of Rule 6 would not have any effect to the facts and circumstances of the present case. 8. Inasmuch as the issue stands decided by the above-referred decision, we find no merits in the Revenue's stand and accordingly reject their appeal. 9. In any case and in any view of the matter it stands clarified by the learned A.R. appearing for the Revenue that the a....