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2020 (4) TMI 807 - HC - Central ExciseValidity of changes brought in Rule 6(3) (i) of Cenvat Credit Rules 2004 - main contention of the counsel for the appellant is that the adjudicating authority as well as the Tribunal failed to appreciate the significant change brought in Rule 6(3) (i) of Cenvat Credit Rules 2004 w.e.f. 1.3.2008 vide Notification No.10/2008 C.E.(N.T.) dated 1.3.2008 - HELD THAT - The adjudicating authority and the Tribunal erred in not appreciating the significant change brought in Rule 6(3) of Cenvat Credit Rules 2004 w.e.f. 1.3.2008 vide Notification No.10/2008 C.E.(N.T.) dated 1.3.2008 which as noticed in the OIO with reference to sale of goods was deleted and in its place the emphasis was shifted to the payment of an amount equal to 10% of the value of exempted goods - In the absence of any findings to this effect that the provisions prescribed in the relevant Rule with reference to changes brought in Rule 6(3) of Cenvat Credit Rules 2004 w.e.f. 1.3.2008 have been complied with or not the dropping of the demand is against the spirit of law. Thus dropping of the demand is correct only upto February, 2008 in terms of Rule 6(3)(b) and demand raised for period March 2008 onward is required to be examined in terms of changes brought in Rule 6(3)(b) of Cenvat Credit Rules 2004 w.e.f. 01.03.2008 vide Notification No.10/2008 C.E.(N.T.) dated 1.3.2008 - the matter requires to be remanded to the Tribunal for reconsideration of the matter - appeal allowed by way of remand.
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