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TMI Blog2019 (6) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Judicial) And Mr. Raju, Member (Technical) For the Appellant : Shri T.G. Rathod, Jt. Commr. (AR) For the Respondent : Shri Amal Dave (Advocate) ORDER PER: RAJU This appeal has been filed by Revenue against Order of Commissioner dropping Show Cause Notice issued to M/s Maize Products, Ahmedabad. M/s Maize Products is engaged in manufacture of various products and availing CENVAT credit. The appellant are also manufacturing certain exempted, or chargeable to nil rate of duty, excisable goods namely Maize starch powder, Maize Oil, Hydrol, etc. The appellants were issued Show Cause Notice demanding an amount to be reversed in terms of condition B of sub rule 3 of Rule 6 of Cenvat Credit Rules, 2004 along with interest. Penalty was als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (234) ELT 431 (Guj.). The SLP against said decision has also been dismissed by Hon ble Apex Court. 4.1 Moreover, it is seen that in 2010, Govt. of India introduced a retrospective amendment in section 73 of the Finance Act, 2010 to Rule 6 which granted relief to such cases. In case of ICMC Corporation Ltd., Hon ble High Court of Madras took node of the said amendment and granted relief in similar circumstances be observed as follows: 4. We find from a reading of the amendment made to Rule 6 under Section 73 of the Finance Act, 2010 that the procedure of the Cenvat Credit Rules under Rule 6 was brought in with retrospective effect from September, 2004 by insertion under Rule 6(6), which reads as under : S. No. Provisions of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month in which goods have been cleared from the factory. 10th day of September, 2004 to the 31st day of March, 2008 (both days inclusive). As per Section 73 sub-section (2) of the Finance Act, 2010 the assessee has to make an application to the Commissioner of Central Excise along with documentary evidence and a Certificate from the Chartered Accountant or a Cost Accountant, certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 received the assent of the President. 5. Considering the fact that the assessee had reversed the credit even prior to the amendment and the order of the Tribunal is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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