2019 (6) TMI 896

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.... rate of duty, excisable goods namely Maize starch powder, Maize Oil, Hydrol, etc. The appellants were issued Show Cause Notice demanding an amount to be reversed in terms of condition B of sub rule 3 of Rule 6 of Cenvat Credit Rules, 2004 along with interest. Penalty was also sought to be imposed under Rule 15(1) of the CENVAT Credit Rules, 2004. The proceedings against the appellant were dropped by the Commissioner relying on the decision of the Tribunal in the appellant's own case having order no. A/2470/WZB/AHD/08 dated 19/11/2008. The Commissioner observed that the appellant has reversed the credit at the rate of 25% on the quantity of product attributed to the exempted goods, dropped the demand relying on the order in the appellants o....

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....from a reading of the amendment made to Rule 6 under Section 73 of the Finance Act, 2010 that the procedure of the Cenvat Credit Rules under Rule 6 was brought in with retrospective effect from September, 2004 by insertion under Rule 6(6), which reads as under : S. No. Provisions of Cenvat Credit Rules, 2004 to be amended Amendment Period of effect of amendment 1 2 3 4   Rule 6 of the Cenvat Credit Rules, 2004 as published vide Notification Number G.S.R. 600 (E), dated the 10th September, 2004 [23/2004-CENTRAL EXCISE (N.T.), dated the 10th September, 2004]. In the Cenvat Credit Rules, 2004, in Rule 6, after sub-rule (6), the following sub-rule shall be inserted, namely : "(7) Where a dispute relating....