2017 (4) TMI 738

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..... L Patra, Authorised Representative ORDER Per : Dr D.M. Misra These two appeals (one by the Revenue and  another by the party) filed  challenging the same OIA-COMMR-A--31-VDR-I-2010 dt 26/02/2010 passed by the Commissioner of Central Excise and Customs (Appeals) - VADODARA.  2.  The Revenue is in appeal  challenging the order for setting aside the demand for the extende .....

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..... ts, in accordance with the Rule 6(3)(b) of CCR 2004, notice was issued for recovery  of the same. On Adjudication, an amount of Rs. 8,60,023/- was confirmed and the amount of Cenvat Credit already reversed alongwith interest was also appropriated. On appeal, the Ld Commissioner (Appeals) has dropped the demand for extended period, however, confirmed it for the normal period with equal amount .....

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..... ds of appeal set out in their extended period. 6.  I find that this Tribunal has already considered similar circumstances and taking note of the fact that by virtue of retrospective amendment to Rule 6 of Cenvat Credit Rules 2004 in the Finance Act, 2010, an assessee is eligible to reverse proportionate Cenvat Credit on Inputs attributable to the exempted products, allowed the Appeal. In the .....

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