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2015 (11) TMI 1742 - AT - Central ExciseWhether non-applicability of the provisions of sub-rules (1), (2), (3) and (4) in terms of sub-rule (6) of Rule 6 of Cenvat Credit Rules, 2004 will be applicable to the supplies of goods to the Developer w.e.f. 31-12-2008, or the same can date back to the event, taken place in this particular case, i.e. from January, 2008 to December, 2008? Held that: - the Hon’ble Karnataka High Court in the case of Commr. of C. Ex. & S.T., Bangalore v. Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT] have held that when any rule is amended by way of substitution, the same will have retrospective effect - appeal allowed - decided in favor of appellant.
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