9911796707
TMI Blog2017 (12) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... r is corrected and the date “10.02.2008” is replaced by “10.02.2006” wherever it appears. The second issue relates to the claim of the appellants that the decision in the case of Sujana Metal Products has not been considered in proper perspective - Held that: - the said decision has been examined in para 5 of the impugned order. In Rectification of Mistake jurisdiction the said matter cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case. It is seen that the amendment in Rule 6(6)(A) of Cenvat Credit Rules was brought by Section 144 of the Finance Act 2012, which reads as follows:- 144. Amendment of rule 6 of CENVAT Credit Rules, 2004. - (1) In the CENVAT Credit Rules, 2004, made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the provisions as amended by sub-section (1), shall be deemed to be and deemed always to have been, for all purposes, as validly and effectively taken or done as if the amendments made by sub-section (1) had been in force at all material times. (3) For the purpose of sub-section (1), the Central Government shall have and shall be deemed to have the power to make rules with retrospective eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
