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2018 (7) TMI 1113 - CESTAT ALLAHABADCENVAT Credit - supply of goods to SEZ at NIL rate of duty - sub Rule (3) of Rule 6 of Cenvat Credit Rules - amendment through Notification dated 31.12.2008 having retrospective effect or not? - Held that:- The said amendment, amended through said Notification dated 31.12.2008 is having retrospective effect. Therefore, said amended provision was applicable to the clearances covered by the impugned Order-in-Original. Once the said provisions become effective for the period of show cause notice the Cenvat Credit availed by the appellant which has gone into the goods manufactured which were cleared at nil rate of duty and supplied to SEZ developers for the period from 17.05.2008 to 15.10.2018 become lawful credit. Appeal allowed - decided in favor of appellant.
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