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2017 (11) TMI 820 - AT - Central ExciseCENVAT credit - applicability of Rule 6(3)(b) of Cenvat Credit Rules 2004 - amendment to Rule 6(6) of the CCR 2004 by N/N. 50/2008 CE dated 31.12.2008 - retrospective effect or prospective effect? - Held that: - reliance placed in the case of CCE Vs. Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT], where it was held that amendment has to be construed as retrospective in nature and the benefit of Rule 6(6)(1) as amended in 2008 has to be extended to the goods cleared to a "developer" of a Special Economic Zone for their authorized operations - appeal allowed - decided in favor of appellant.
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