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2018 (8) TMI 1872 - MADRAS HIGH COURTReversal of proportionate Credit - Demand of 10% on exempted goods - amendment to Rule 6 of the CENVAT Credit Rules, 2004, read with Section 73 of the Finance Act, 1994 is retrospective or prospective - extension of said amendment for the period from 7/2008 to 02/2011 - Tribunal failed to appreciate the facts and period in dispute and the amendment, made to the CENVAT Credit Rules, 2004 - HELD THAT:- With regard to the factual aspect as pointed out by the Learned Senior Standing Counsel for the Revenue, both before the Tribunal as well as before us, we find that there has been no adjudication done by the Tribunal on the said aspect. This is crucial to ascertain the conduct of the assessee in the background of the facts as pointed out by the revenue. Therefore, we are of the considered view that the case has to be remanded to the Tribunal for a fresh consideration to decide the factual issue, which has been raised by the Revenue, both before the Tribunal as well as before us. Appeal allowed by way of remand.
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