TMI Blog2016 (3) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions are applicable prospectively and not retrospectively. In that circumstances, I hold that provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 dated 1-3-2007 are not applicable to the facts of this case. As the adjudicating authority has not denied Cenvat credit to the appellants for contravening to the provision of Rule 11(7) of CER, 2002, in that circumstances, the order of adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice was issued to deny Cenvat credit. The appellant reversed the Cenvat credit pertaining to the invoice for the period April, 2004 to March, 2005 but for the remaining invoice the appellant contested the issue but the adjudicating authority confirm the duty on the premises that the appellant has contravened the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 as amended on 1-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has contravened the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 the said finding of the adjudicating authority has not contested by the Revenue. The appellant has contested the issue that the amended provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 are applicable to the facts of this case but the ld. Commissioner (A) has gone beyond the issue in hand and held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 dated 1-3-2007 are not applicable to the facts of the case, as the said provisions are applicable prospectively and not retrospectively. In that circumstances, I hold that provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 dated 1-3-2007 are not applicable to the facts of this case. The Revenue has not challenged the order of adjudicating authority. As the adjudicating authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
