2019 (11) TMI 947

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..... the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Atul Gupta, learned Advocate for the appellant and Shri Mohd. Altaf, learned Asstt.Commissioner(A.R.) for the Revenue I note that through impugned order the original authority has disallowed Cenvat credit to the tune of Rs. 2,89,414/- availe .....

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..... . reported at 2015 (40) S.T.R. 41 (P & H). 2. I find that in view of the said exclusion clause original authority disallowed the said Cenvat credit to the appellant. I also note that said clause was inserted w.e.f. 01.04.2011. Further I note that the Hon'ble Punjab & Haryana High Court in the cited case has held in para 11 of their ruling that the said amendment was not retrospective. In view of .....

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