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TMI Blog2018 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration by the First Appellate Authority - the First Appellate Authority in the impugned order has only reproduced the provisions of “Explanation I” to Rule 6 which was inserted by an amendment in 2015, but has not gone into detail, as to how explanation will apply to the case in hand and also the grounds of appeal before him - this issue needs reconsideration in the hands of the First Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid on various inputs and input services in terms of Rule 3 of the CENVAT Credit Rules, 2004. They filed a refund claim of approximately ₹ 1.95 crores towards 5%/6% of the amount paid under Rule 6 of CENVAT Credit Rules, 2004 on power generated out of bagassee on the ground that it being non excisable goods under Rule 6 of CENVAT Credit Rules, 2004 does not seem to be applicable in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August, 2012 to February, 2015 before the Tribunal and is pending for the consideration of the DB and this appeal also may be connected to that appeal. Learned Counsel appearing for the appellant submits that the issue in this appeal being on different footing than the appeal for the period April, 2012 to February 2015 (filed by the Revenue) and the issues being different this appeal can be decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as regards the amount of the refund of ₹ 9,95,016/-, which is disputed in this appeal by the appellant needs reconsideration by the First Appellate Authority. I find that the First Appellate Authority in the impugned order has only reproduced the provisions of Explanation I to Rule 6 which was inserted by an amendment in 2015, but has not gone into detail, as to how explanation will appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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