Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 823 - RAJASTHAN HIGH COURTCENVAT Credit - common inputs used in manufacture of taxable as well as exempt goods - Rule 6 (3) (i) of the Cenvat Credit Rules, 2004 - crux of the argument of appellant is that there was no need to give retrospective effect to the amendment carried out by the notification dated 27.02.2010 because this notification substitutes the original provision of Clause (vii) of sub-rule (6) of Rule 6 of the Rules of 2004, which itself was inserted vide Notification dated 28.01.2005. Held that:- The learned CESTAT, New Delhi, considered the judgment rendered in the case of S.P. Fabricators Pvt. Ltd. Vs. CCE, Belapur [2013 (9) TMI 1108 - CESTAT MUMBAI] held that said decision is regarding applicability of exclusion made under Rule 6 (6) on SEZ developers, therefore, the amendment by such notification brought into new type of clearance of exclusion under Rule 6 (6). In absence of indication to the effect in the statutory provision it cannot be held that said amendment should be considered as retrospectively. Appeal dismissed.
|