2011 (5) TMI 747 - AT - Central Excise

Demand - Amendment brought under the Finance Act, 2010 being retrospective in nature, the appellants are entitled to avail the benefit - eligibility of the appellants to claim the benefit thereunder - matter is remanded to the Commissioner, Appeal accordingly stands disposed of

Summary

Issues:
Claim of benefit under retrospective amendment of Finance Act, 2010 in CENVAT Credit Rules.

Analysis:
The appellants contended that due to the retrospective nature of the amendment brought about under the Finance Act, 2010, they are entitled to avail the benefit thereof. The Jt. CDR representing the respondent conceded this position, acknowledging the eligibility of the appellants to claim the benefit under the amended provisions. Consequently, the impugned order was deemed unsustainable, leading to its setting aside and remanding of the matter to the Commissioner for granting necessary relief to the appellants while considering the amended provisions of the CENVAT Credit Rules.

The judgment emphasized that the appeal is a continuation of the original proceedings, indicating that until a final decision is reached, the disputes cannot be considered settled. It was clarified that the amended provision could apply to pending cases, regardless of whether they were before the original authority or the appellate authority. This highlights the applicability of the amended rules to ongoing cases, ensuring that the benefits of the retrospective amendment are extended uniformly.

In conclusion, the matter was remanded to the Commissioner for reconsideration in light of the amended provisions, with the appeal being disposed of accordingly. The judgment underscores the importance of applying the amended rules to pending cases and ensuring that the appellants are not burdened with demands that conflict with the retrospective amendments.