2004 (10) TMI 443

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..... Shri B.L. Narsimhan, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal filed by the appellant was allowed. In this case the case of the Revenue is that credit of Additional Duty of Excise leviable under Section 3 of Additional Duties o .....

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..... retrospective effect in respect of Cenvat Credit Rules, 2002. The amendment is reproduced as under : "88. Amendment of the Cenvat Credit Rules, 2002 - (1) In the CENVAT Credit Rules,2002 made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), in rule 3, in sub-rule (6) in clause (b), the Explanation shall stand amended an .....

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..... NVAT Credit Rules, 2002, in Rule 3, in sub-rule (6), in clause (b), for the Explanation, the following Explanation shall be substituted, namely : 1st March, 2003" Explanation - For the removal of doubts, it is hereby declared that the credit of the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and paid o .....

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