TMI Blog2018 (7) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.12.2008 is having retrospective effect. Therefore, said amended provision was applicable to the clearances covered by the impugned Order-in-Original. Once the said provisions become effective for the period of show cause notice the Cenvat Credit availed by the appellant which has gone into the goods manufactured which were cleared at nil rate of duty and supplied to SEZ developers for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g facility of Cenvat Credit. The appellant were clearing their final product to various SEZ Developers during the period from 17.05.2008 to 15.10.2008 at nil rate of duty. Further they were not reversing Cenvat Credit involve in the said final product nor paying amount as required by sub Rule (3) of Rule 6 of Cenvat Credit Rules. Therefore, it appeared to Revenue that in terms of said sub Rule (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies to SEZ were exempted under sub Rule (6) ibid from the requirement of sub Rule (1) of said Rule 6. The Original Authority did not appreciate the contentions and confirmed the demand and imposed equal penalty. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. Learned counsel has submitted that under said Clause (i) of sub Rule (6) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s merely clarificatory in nature and said substituted sub Rule 6(6)(i) is enforced from the date of Cenvat Credit Rule, 2004 came into force. He has further submitted that the said ruling by Hon ble High Court of Chhattisgarh was followed by Hon ble High Court of Punjab Haryana in the case of Commissioner of Central Excise vs. Dee Development Engineers Pvt. Ltd. reported at 2016 (339) ELT 560 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 31.12.2008 is having retrospective effect. Therefore, said amended provision was applicable to the clearances covered by the impugned Order-in-Original. Once the said provisions become effective for the period of show cause notice the Cenvat Credit availed by the appellant which has gone into the goods manufactured which were cleared at nil rate of duty and supplied to SEZ developers for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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