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TMI Blog2013 (3) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... e change of law which granted the benefit to eligible persons with retrospective effect subject to compliance with the relevant procedural requirements. Thus after giving careful consideration to the submissions it is a fit case for requesting the Commissioner to consider the appellant’s applications dated 9-7-2010 on merits, taking into account sub-rule (7) of Rule 6 of the CENVAT Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-2007 and the other appeal is against a similar demand for the period from 1-11-2007 to 30-9-2008. The impugned demands were raised under Rule 6(3) of the Cenvat Credit Rules, 2004 on the ground that the appellant availed Cenvat credit on common input services used in the manufacture of dutiable and exempted goods during the periods of dispute without maintaining separate accounts/inventory in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 31st day of March 2008 (both days inclusive) is pending on the date on which the Finance Bill, 2010 receives the assent of the President, then notwithstanding anything contained in sub-rules (1) and (2) and clauses (a) and (b) of sub-rule (3), a manufacturer availing CENVAT credit in respect of any inputs of chargeable to duty and also other final products which are exempted goods may pay an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods, within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. (3) .... (4) .... (5) .... 2.1 The learned counsel for the appellant submits that, in terms of the above procedure, the appellant submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, we have found a fit case for requesting the learned Commissioner to consider the appellant s applications dated 9-7-2010 on merits, taking into account sub-rule (7) of Rule 6 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 2010. Needless to say that the learned Commissioner should give the appellant a reasonable opportunity of being heard. In order to enable the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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