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TMI Blog2016 (6) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... emises. The Revenue objected to the said method alleging that as per Rule 3(4) of Cenvat Credit Rules, 2001/2002, the appellants were required to pay duty on the value of the said inputs. The adjudicating authority, however dropped the proceeding on the basis of amended provision which came in to force w.e.f 01.03.2003. We find that on an Appeal filed by the Revenue, the learned Commissioner (Appeals) after applying the correct position of law confirmed the demand against the appellant. We find that the adjudicating authority while deciding the show cause notice adopted the amended provision of Rule 3(4) of CCR,2001/2002 which came into force from 01.03.2003 instead of Rule 3(4) as was in existence during the relevant period J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order, the Revenue preferred an appeal before the Commissioner (Appeals), who allowed the Revenues appeal after setting aside the order of the adjudicating authority. Hence, the present appeal by the assessee-Appellant. 3. The learned Authorised Representative for the Revenue has submitted that at the relevant time, on clearance of inputs as such, the assessee was required to pay duty on the value as determined under Section 4 of CEA,1944. In support of his contention, he has referred to CBEC Circular No. 643/34/2002-CX dated 01.7.2002. Further, he has submitted that the learned Commissioner (Appeals) has rightly allowed the Revenues appeal following the correct position of law as was in force during the relevant time. 4. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be and such removal shall be made under the cover of an invoice referred to in Rule 7. 5. The said provisions have been amended with effect from 01.3.2003 by issuing Notification No. 13/2003-CE (NT) dated 01.3.2003 which reads as under:- Rule 3(4) - When the inputs or capital goods, on which CENVAT credit has been taken, are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 7. 6. We find that the adjudicating authority while deciding the show cause notice adopted the amended provision of Rule 3(4) of CCR,2001/2002 which came into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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