TMI Blog2012 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... on input services – Held that:- Retrospective amended provisions of Rule 6 was not taken into consideration by the adjudicating authority while passing the impugned order - matter is remanded to the adjudicating authority - E/2082/2010-Mum. - - - Dated:- 17-1-2012 - Mr. S.S.Kang , Mr. Sahab Singh, JJ. Shri V.S. Nankani, Advocate for Appellant Shri P.N. Das, Commissioner (A.R) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit proportionate to the input/input services used in or in relation to the manufacturer of exempted goods is made goods. The contention of applicant is that though the impugned order is passed after the amendment but the same has not been taken into consideration by the adjudicating authority. The applicant had already reversed the credit of Rs.28,77,419/- on 3rd August 2006 in respect of the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining separate records as input used in or in relation to the manufacture of exempted as well as excisable goods on the which duty is paid the manufacturer is liable to pay 10% of the price of the exempted goods. We find that the provisions of Rule 6 of CENVAT Credit Rules 2004, as amended retrospectively by Finance Bill 2010. The amended provisions provided the said amendment are reproduced be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves the assent of the President, then, notwithstanding anything contained in sub-rules (1) and (2), and clauses (a) and (b) of sub-rule (3), a manufacturer availing CENVAT Credit in respect of any inputs or input services and manufacturing final products which are chargeable to duty and also other final products which are exempted goods, may pay an amount equivalent to CENVAT credit attributable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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