TMI Blog2019 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... er N/N. 67/95-CE was also extended for the period prior to the amendment made by N/N. 31/2001-CE. - the appellant is entitled for the Exemption N/N. 67/95-CE even for the period prior to N/N. 31/2001-CE i.e. for the period February, 2001 to May 2001. CENVAT Credit - remand order to Commissioner - HELD THAT:- It is open for the Commissioner to decide the issue of reversal of credit and consequent relief i.e. grant of Exemption N/N. 67/95-CE - the order is grant and proper to the extent it, dropped the demand on the basis of reversal of credit - Appeal of Revenue dismissed. Appeal dismissed - decided against Revenue. - Excise Appeal No. 11 of 2012, 1312 of 2011 - A/11106-11107/2019 - Dated:- 3-7-2019 - MR. RAMESH NAIR, MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue s appeal is on the ground that the Commissioner could not have decided the issue related to reversal of credit as in the original proceeding, the issue was related to denial of Exemption Notification No. 67/95-CE and not related to reversal of credit, since, the Tribunal order was only to consider the Section 71 of the Finance Act, 2010 that order has not been challenged, therefore, the Commissioner could not have decided other issues. In this regard, he submits that the remand was open. The Tribunal also not decided regarding the reversal of credit in connection with the Notification No. 67/95-CE, therefore, there was no specific direction in the remand order, even the issue of reversal of credit and grant Notification No. 67/95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed Cenvat credit in respect of inputs namely fuel. As per the Revenue, the appellant have not discharged the obligation as per Rule 6, accordingly they are not eligible for exemption under Notification No. 2/2001-CE and 16/2001-CE. We find that Notification No. 2/2001-CE reads as under :- Donations for relief and rehabilitation of the people affected by the Earthquake in the State of Gujarat - Exemption from excise duty In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This notification shall remain in force up to and inclusive of the 31st day of July, 2001. 5. From the above decision, it can be seen that the Exemption under Notification No. 67/95-CE was also extended for the period prior to the amendment made by Notification No. 31/2001-CE. Therefore, the appellant is entitled for the Exemption Notification No. 67/95-CE even for the period prior to Notification No. 31/2001-CE i.e. for the period February, 2001 to May 2001. 6. As regard, the Revenue s appeal on going through the remand order, we do not find anything in the order which restricts the Ld. adjudicating authority to deal with the other issues such as reversal of credit and consequent relief. The rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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