2007 (9) TMI 144 - AT - Central Excise

Appellant opted for switchover to new scheme of cenvat credit on 10.2.04 so appellant cannot be forced to comply with the Rule 9A of Cenvat Credit Rules 2004 which was introduced subsequently on 25.11.04 by Not. 38/04 C.E. Assessee s appeal allowed

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal stating that compliance under Rule 9A of Cenvat Rule, 2004 was not required when the appellant switched to the new scheme of Cenvat credit. The impugned order was deemed unsustainable as there was no rule in force at that time. The appeal was allowed, and the decision was pronounced in the open court.