2016 (6) TMI 1305

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..... 232 - CESTAT AHMEDABAD]. The appeal is ADMITTED for consideration of various substantial questions of law raised. - Tax Appeal No. 444 of 2016 - - - Dated:- 14-6-2016 - Mr. S.R. Brahmbhatt and Mr. A.Y. Kogje, JJ. ORDER Draft amendment is allowed. The appeal is ADMITTED for consideration of following substantial questions of law : A. Whether in facts and in the circumstances .....

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..... Tribunal has committed substantial error of law in holding that explanation inserted in Rule 2(l) of the Cenvat Credit Rules, 2004 by Notification No. 2/2016-C.E. (N.T.) to be declaratory in nature and it has retrospective effect? D. Whether in facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the availment of the Cenvat credit by the res .....

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