2018 (6) TMI 310

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inserted by N/N. 06/2015-CE (NT) dated 01/03/2015 to Rule 6 of CCR 2004 does not indicate whether it is retrospective amendment and the period involved in the case in hand is March 2008 to October, 2012 - the first appellate authority should have considered the various factual contentions made by appellant before him in the appeal and should not have disposed of the appeal based upon only on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s/non-excisable goods manufactured in the factory of appellant. It is the case of Revenue that appellant has consumed common input service like 'GTA service' and 'repair and maintenance service' for boilers while manufacturing steam which has been sold to one of the purchasers. Having not maintained separate accounts, they are required to reverse the amount equivalent to 6% of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ule 6 of CENVAT Credit Rules, 2004 and has not gone into the merits of the case. At this juncture, I would like to record that the said explanation inserted on 01/03/2015 does not indicate whether it is retrospective amendment and the period involved in the case in hand is March 2008 to October, 2012. In my view, the first appellate authority should have considered the various factual contentions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X