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TMI Blog2020 (1) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... rer/processor uses common inputs in a continuous manner and where it is not practicable to separate to store the inputs and to maintain records credit should not be taken initially but proportionate credit can be taken at the end of the month - The department attempts to interpret this circular to be prospective only. Such argument is not fair. The initial wordings of the circular itself say that different representations have been received from the Trade and they have been examined; even a plain reading of the circular one gets understanding the circular is trying to clarify a situation which was already existing; it does not in any way create situation and clarify for future. Another objection raised by the department is that the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. Anil Choudhary, DC., Authorized Representative for the Appellant ORDER Per: Mr. P. Anjani Kumar Heard both sides and perused the records of the case. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of yarn and manmade fabrics; the appellants have been claiming partial duty exemption under notification No.29/2004-CE dated 9th July 2019 in respect of goods cleared for exports; they were also availing total duty exemption under notification 30/2004-CE dated 9th July 2019. The duty exemption under 30/2004 was subject to the condition that no CENVAT credit is availed on the duty paid on the inputs after the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit; the circular is prospective in nature and not clarificatory in nature. He submits that Tribunal in the case of Aspi Rustomji Balsara 2006 (197) ELT 345 held that where the provisions of law, prior to and after the circular have not undergone any amendment, the circular has to be considered as clarifying the provisions and therefore must betaken to apply retrospectively. He further submits that as held in Suchitra Components Ltd. 2007 (208) ELT 321 (SC) and Bezal Pharma Pvt.Ltd 2008 TIOL (89)- CESTAT-Mum-LG, circular will apply retrospectively as there is no change in law, the circular should be in the nature of clarifications; the only requirement for which to apply retrospectively is that it must be beneficial to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s credit should not be taken initially but proportionate credit can be taken at the end of the month. The department attempts to interpret this circular to be prospective only. We find that such an argument is not fair. As submitted by the learned counsel for the appellant we find that the initial wordings of the circular itself say that different representations have been received from the Trade and they have been examined; even a plain reading of the circular one gets understanding the circular is trying to clarify a situation which was already existing; it does not in any way create situation and clarify for future. We find that another objection raised by the department is that the credit was taken belatedly in 2007; as clarified by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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