TMI Blog2014 (1) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment and the order of the Tribunal is in fact no different from what is contemplated under the Finance Act, 2010 - Decided against Revenue. - Civil Miscellaneous Appeal No. 1962 of 2008 - - - Dated:- 3-1-2014 - Chitra Venkataraman and T.S. Sivagnanam, JJ. Shri S. Xavier Felix, SCCG, for the Appellant. Shri S. Jaikumar, for the Respondent. JUDGMENT The Revenue has preferred this Civil Miscellaneous Appeal as against the Final Order No. 1445 of 2007, dated 4-12-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in allowing the assessee s appeal and the Civil Miscellaneous Appeal is admitted on the following questions of law : 1. Whether on facts and in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by this, the Revenue is on appeal before this Court. 4. We find from a reading of the amendment made to Rule 6 under Section 73 of the Finance Act, 2010 that the procedure of the Cenvat Credit Rules under Rule 6 was brought in with retrospective effect from September, 2004 by insertion under Rule 6(6), which reads as under : S. No. Provisions of Cenvat Credit Rules, 2004 to be amended Amendment Period of effect of amendment 1 2 3 4 Rule 6 of the Cenvat Credit Rules, 2004 as published vide Notification Number G.S.R. 600 (E), dated the 10th September, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e). As per Section 73 sub-section (2) of the Finance Act, 2010 the assessee has to make an application to the Commissioner of Central Excise along with documentary evidence and a Certificate from the Chartered Accountant or a Cost Accountant, certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 received the assent of the President. 5. Considering the fact that the assessee had reversed the credit even prior to the amendment and the order of the Tribunal is in fact no different from what is contemplated under the Finance Act, 2010, we do not find anything survives further for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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