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TMI Blog2014 (3) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs used in, or in relation to the manufacture of, exempted goods before or after the clearance of such goods along with interest from the date of clearance till the payment of the said amount - Matter remanded back - Decided in favour of Revenue. - E/977/2003 - Final Order No. 779/2011 - Dated:- 8-7-2011 - Ms. Jyoti Balasundaram and Dr. Chittaranjan Satapathy, JJ. Shri Parmod Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand. We find that subsequent to the passing of the impugned order, retrospective amendment was carried out in Rule 57AD of the Central Excise Rules, 1944 vide Section 82 of the Finance Act, 2005. In the Fourth Schedule appended to the said amendment, under Column No. 3, Explanation 2 was inserted which provided that if the manufacturer fails to pay the said amount, it shall be recovered along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as fuel, and manufacturing final products which are chargeable to duty and also other final products which are exempted goods, may pay an amount equivalent to CENVAT credit attributable to the inputs used in, or in relation to the manufacturer of, exempted goods before or after the clearance of such goods. 3. It is, therefore, seen that after this retrospective amendment to Rule 57AD, for clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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