2019 (5) TMI 1990

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....und Chauhan, Advocate For the Respondent : Shri S.K. Shukla, Superintendent (AR) ORDER These appeals have been filed against the alleged wrong utilization of Cenvat credit. 2. These proceedings are in respect of utilization of credit which Revenue has disputed. Ld. Counsel pointed out that they had opted for availment both the Notification Nos. 29/2004-CE and 30/2004-CE both dated 09.0....

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....d to avail notification 29/2004-CE and 30/2004-CE in 2004 itself. He also pointed out that the said sub rule is applicable only if the final products are exempted absolutely. Ld. Counsel pointed out that the product in their case, namely yarn and fabrics, is not exempted absolutely and therefore, sub-rule (3) of Rule 11 of Cenvat Credit Rules, 2004 is not applicable in the instant case. 4. Ld. ....

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.... vide order dated 12.07.2018. In these circumstances, raising the demand on the same ground again is not legal and proper. The second issue relates to allegation that the credit in balance at the time of availing exemption notification 30/2004-CE would lapse on the basis of sub-rule (3) of Rule 11 of Cenvat Credit Rules, 2004. The said Rule reads as follow:- "(3) A manufacturer or produce....

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....inal product whether cleared for home consumption or for export, or for payment of service tax on any output service, whether provided in India or exported." It is seen that said Rule was introduced vide Notification No. 10/2007 (NT) dated 01.03.2007 and thus cannot be made applicable retrospectively. Moreover, the said Rule applies only when the final product is exempted "absolutely". In the i....