TaxTMI 
TaxTMI 
2024 (9) TMI 314
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....1) Whether the Appellate Tribunal was correct in applying the Amendment to Rule 6 of the CENVAT Credit Rules, 2004 vide Finance Act, 2010 effective from 08/05/10 to 07/11/10, for the period from January 2009 to December 2009, wherein the applicability of amendment was specifically restricted to the period from 10/09/04 to 31/03/08. (2) Whether the Appellate Tribunal was correct in applying the Amendment to Rule 6 of the CENVAT Credit Rules, 2004 vide Finance Act, 2010 automatically even without any application made by the assessee along with documentary evidence supported by a certificate from the Chartered Accountant or Cost Accountant, when it had factually concluded that the assessee had failed to maintain separate accounts in r....
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....her the Appellate Tribunal was correct in accepting the oral plea of the assessee, without any documentary evidence supported by a certificate from the Chartered Accountant or Cost Accountant, which had to be filed within 6 months from the date of assent of the President, as per Section 73(2) of the Finance Act, 2010, when factually the assessee had failed to comply with the condition requisite under the Finance Act, 2010. (iii) Whether the Appellate Tribunal was justified in setting aside the order of the Adjudicating Authority by totally ignoring the law that the assessee having failed to opt for the procedure under the substituted rule 6(3A) of the CENVAT Credit Rules, 2004 with effect from 1.4.2008 (instead debited/ reversed th....
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....issue and are extracted below for completion of narration: "13. A reading of the amendment made to Rule 6 under Section 73 the Finance Act, 2010, shows that the amendment procedure of the CENVAT Credit under Rule 6 was to have retrospective effect from September, 2004. The said amendment is provided for by insertion under Rule 6(6). The said amendment reads as under: Sl. 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....
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....on inputs or input services used in or in relation to exempted final products and the period of dispute related to the period beginning from 10th September, 2004 to 31st March 2008. In such cases, as per Section 73(2) of the Finance Act, 2010, the assessee has to make an application to the Commissioner of Central Excise along with documentary evidence and a certificate from the Chartered Accountant or a Cost Accountant, certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 received the assent of the President. Thus, the Finance Act, effective from 08.05.2010 to 07.11.2010 - the six months period,....
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....l of credit attributable to the inputs used in the manufacture of exempted products, we do not find any justification to grant the relief sought for in the appeal. For the purpose of this case, it is not necessary at all for us to consider Section 73(2) of the Finance Act, 2010 at all. Consequently, the order of the Tribunal is confirmed. The Adjudicating Authority shall consider the contentions of the assessee under Section 73 Finance Act, 2010 and as per Rule 6 of CENVAT Credit Rules. The above Civil Miscellaneous Appeal is dismissed. No costs. Consequently, connected MP is closed." 8. We find that the issue answered by the Bench in that appeal, and that raised before us now, and the factual matrix upon which those questions have been ....