TMI Blog2017 (1) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Zone for their authorized operations. Appeal dismissed - decided against Revenue. - E/416/2012-EX [SM] - FINAL ORDER NO. 50860 /2017-CU[SM] - Dated:- 16-1-2017 - Shri V. Padmanabhan, Member (Technical) Sh. M.R. Sharma, AR for the Appellant Sh. Saurabh Suman Sinha, Advocate for the Respondent ORDER The present appeal has been filed by Revenue challenging the Order dated 26.09.2011 by the Commissioner (Appeals) Raipur. The respondent is engaged in the manufacture of Cement falling under Chapter 25 of the Central Excise Tariff Act, 1975. The dispute has arisen on account of clearances of cement without payment of duty to M/s. Jindal Stainless Steel Ltd, who is a SEZ developer. The Department was of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel on the other hand, submitted that it has been held time and again that the amendment made with effect from 31.12.2008 is to be considered as retrospective. He also placed reliance on Commissioner Vs. Fosroc Chemicals (India Pvt. Ltd.)2015 (318) ELT 240 [Para 12-14, ELT], Surya Roshni Ltd Vs. CCE, Rohtak 2012 (285) ELT 422 (All) [Para 18-ELT] wherein this view has been upheld. 5. I find that the issue is no longer res Integra. In the case of Fosroc Chemicals the Hon ble High Court of Karnataka has formulated the following question for a decision: Whether the amendment to the Cenvat Credit Rules 2004, by substituting clause(i) of sub-rule (6) of Rule 6 of Cenvat Credit Rules, 2004 by way of notification No. 50/2008-C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Sec. 2(m) included supply of goods to a Unit or Developer , in clause (i) of sub-rule (6) of Rule 6 of the Cenvat Credit Rules, 2004 the word Developer was conspicuously missing and only unit was included before the 2008 amendment. It is in that context the aforesaid amendment by Notification No. 50/2008 C.E. (N.T), dated 31-12-2008 was brought in, to clarify the doubt. As the said amendment is clarificatory in nature, that is the reason why it was brought by way of substitution . The effect of the said substitution is that the Cenvat Rules 2004 are to be read and construed as if the altered words had been written into the Rules of 2004 with pen and ink and the words to a developer of the SEZ for their authorized operation was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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