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TMI Blog2014 (11) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.25/2010-CE(NT) - Retrospective effect of amendment done in Notification - Held that:- The said notification is very clear as inserting sub-clause ‘C’ in Rule 2 of CENVAT Credit Rules, 2004 and nowhere it mentions that the said notification is of retrospective nature. We find that on an identical issue in the case of Ganta Ramanaiah Naidu (2009 (9) TMI 261 - CESTAT, BANGALORE ), co-ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise duty paid on tippers and dumpers which were utilized by the appellant for rendering services under the category of mining services. 3. Ld.Counsel appearing on behalf of the appellant would draw our attention to the impugned order. He would submit that the CENVAT Credit has been denied only on the ground that the said tippers are not input or capital goods during the relevant period. It is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case appellant had bonafide belief that they are eligible for CENVAT Credit of the duty paid on the dumpers or tippers. 4. Ld. Departmental Representative would reiterate the findings of the lower authorities. 5. We have considered the submissions made by both sides and perused the records. 6. We find that the issue involved in this case is regarding eligibility to avail CENVAT Credit of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment. 7. Another argument which has been raised by the ld. Counsel is regarding bonafide belief and wrong invocation of extended period. In our view this argument of ld. Counsel needs to be tested from the facts of the case and the documents available on record to come to a conclusion as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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