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TMI Blog2016 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... : Ramesh Nair This appeal is directed against Order-in- Appeal No. SB(37) 37/2010 dtd. 20/4/2010 passed by the Commissioner of Central Excise(Appeals), Mumbai wherein Ld. Commissioner(Appeals) rejected the appeal of the appellant by upholding the Order-in-Original dated 30/6/2009. 2. The fact of the case is that the appellant are engaged in the manufacture of cigarettes, packing material of pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and when they become worn out, the same are again cleared to their vendors for new engraving/dechroming by the appellant on their delivery challan without preparing invoice and without payment of Central Excise duty. Show cause notice was issued contending that in view of provision of sub rule (5) of Rule 3 of the CCR, 2004 appellant is required to reverse the Cenvat credit availed on the engra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant submits that period involved in the present case is Decemeber,2007 to November, 2008, it is subsequent to the amendment brought in Rule 3 of Cenvat Credit Rules, 2004 vide Notification No. 39/07-CE(NT) dated 13/11/2007 according to which the assesee is required to pay an amount equal to Cenvat credit on the capital goods reduced by 2.5% for each quarter of the year there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find any reason why this amended provision should not be extended to the appellant. The Ld. Commissioner could have atleast allowed this reduction following the amended provision and for which no information is required for holding that this reduced amount is payable. In view of the above, I remand the matter to the Adjudicating authority to re-quantify the demand amount following the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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