2014 (10) TMI 557

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..... s Apr.'08 to Dec.'08 under Rule 6 of the Cenvat Credit Rules. The Tribunal set aside the order and allowed the appeal by remanding the matter to the adjudicating authority to decide the matter afresh in the light of retrospective amendment to the Rules along with application filed by the assessee under Section 73 of the Finance Act, 2010. In the present case the period of dispute is March, 2000 to .....

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..... e availing Cenvat credit benefit. A Show Cause Notice dated 26.03.2001, was issued proposing an amount of ₹ 30,94,760/- for the clearance of General Lighting Service lamps during the period from March, 2000 to Jan.01 under Rule 57AH of the erstwhile Central Excise Rules, 1944 read with Section 11A of the Central Excise Act, 1944 along with interest and penalty. It has been alleged that the .....

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..... e submits that Commissioner (Appeals) set aside the adjudication order on the ground that the respondent reversed the credit of ₹ 11,355/- on the inputs used in the manufacture of exempted goods. She submits that the respondent has reversed the credit and without prejudice, the respondent is liable to pay interest. She relied upon the decision of Honble Madras High Court in the case of Comm .....

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..... Hon ble Supreme Court in the case of Chandrapur Magnet Wires Pvt. Ltd. Vs Commissioner of Central Excise, Nagpur reported in 1996 (81) E.L.T.3 (S.C.). It is seen that the Hon ble Madras High Court following the decision of Hon ble Supreme Court in the case of Chandrapur Magnet Wires Pvt. Ltd. (supra) in the case of Burn Standard Co. Ltd. (supra), dismissed the appeal filed by the Revenue. The mai .....

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..... the Rules along with application filed by the assessee under Section 73 of the Finance Act, 2010. In the present case the period of dispute is March, 2000 to Jan.01 under Rule 57CC/57AD of the erstwhile Central Excise Rules, 1944 and Revenue had not disputed the reversal of credit of ₹ 11,342/- in their grounds of appeal. Hence, I do not find any merit in the appeal filed by the Revenue. Ac .....

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