TMI Blog2004 (11) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the new Cenvat Credit Rules, 2002, were working under the Cenvat Credit Rules, 2001. They had two units - one for the manufacture of sugar and molasses and the other for distilling of denatured spirit (dutiable product) and rectified spirit (Non-dutiable product). They applied for grant of single licence for both the units, as the distilling unit was using molasses manufactured by sugar unit, as inputs, for the manufacture of dutiable and non-dutiable products named above, and both the units were located in the same premises. The Commissioner has allowed their prayer and granted them the single licence. Under the Cenvat Credit Rules, 2001, the appellants were also paying duty at the 8% of the value of the exempted goods cleared by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the new Cenvat Credit Rules, 2002 w.e.f. 1-3-2002, the appellants had accumulated Cenvat credit in their record as they were paying duty on the dutiable product i.e. denatured spirit as well as amount at the rate of 8% for the utilisation of the duty paid inputs, in the manufacture of non-dutiable product i.e. rectified spirit. 6. Rule 9 of the Cenvat Credit Rules, 2002 clearly enacts that any amount of credit earned by the manufacturer under the Cenvat Credit Rules, 2001, as they existed prior to 1st day of March, 2002, and remaining un utilised credit on that day, shall be allowable as Cenvat credit to such manufacturer under these rules and be allowed to be utilised in accordance with these Rules. The perusal of this rule leaves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the appellants. In that case, it has been observed that where rule itself provides for utilisation of credit for payment of any duty of excise on any final product, then there is no warrant to give it a restricted meaning. Apart from this, the right of the appellants to claim the utilisation of the already earned credit before the enforcement of the Cenvat Credit Rules, 2002, also stands saved by the provisions of Section 38-A of the Act which enacts that where any rule, notification, order is amended, repealed, superseded, then such amendment, repeal, supersession shall not affect the previous provisions of any rule, notification or order so amended, repealed, rescinded or anything done or suffered thereunder and will also not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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