2015 (11) TMI 1742

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..... ack to the event, taken place in this particular case, i.e. from January, 2008 to December, 2008? Held that: - the Hon’ble Karnataka High Court in the case of Commr. of C. Ex. & S.T., Bangalore v. Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT] have held that when any rule is amended by way of substitution, the same will have retrospective effect - appeal allowed - .....

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..... s considered as deemed export. The Department raised the dispute contending that sub-rule (6) of Rule 6 of the Cenvat Credit Rules, regarding non-applicability of sub-rules (1), (2), (3) and (4) of the said rules to SEZ Developer, was brought into effect for the first time by substitution with effect from 31-12-2008 vide Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008. Show cause proceeding .....

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..... January, 2008 to December, 2008. 4. The ld. Advocate Shri Bipin Garg, appearing for the appellant submits that the issue involved in the present case is no more res integra in view of following decisions :- 1. Siemens Ltd. v. Commissioner of C. Ex., Navi Mumbai reported in 2015 (321) E.L.T. 493 (Tri.-Mumbai). 2. Commr. of C. Ex. S.T., Bangalore v. Fosroc Chemicals (India) P .....

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