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2016 (3) TMI 1162 - AT - Central ExciseCenvat credit - Rule 9(2) of the CCR, 2004 - Held that: - the impugned period in this case is prior to 1-3-2007 therefore, provision of Rule 9(2) of the Cenvat Credit Rules, 2004 dated 1-3-2007 are not applicable to the facts of the case, as the said provisions are applicable prospectively and not retrospectively. In that circumstances, I hold that provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 dated 1-3-2007 are not applicable to the facts of this case. As the adjudicating authority has not denied Cenvat credit to the appellants for contravening to the provision of Rule 11(7) of CER, 2002, in that circumstances, the order of adjudicating authority is final therefore, the ld. Commissioner (A) has gone beyond the scope of the issue in appeal preferred before him - Appeal allowed.
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