Commissioner of Central Excise Vs. Rishabh Velveleen (P) Ltd.

Commissioner of Central Excise vs Rishabh Velveleen (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 27, 2004

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Citation: sooperkanoon.com/36925
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, N T C.N.B.
Decided On: Oct 27, 2004
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Rishabh Velveleen (P) Ltd.

Legal References

Reported In: (2005)(179)ELT209TriDel

Excerpt

.....rule 3, in sub-rule (6) in clause (b), the explanation shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in the second schedule on and from the corresponding date mentioned in column (3) of the schedule and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said explanation shall be deemed to be, and to have always been, for all purposes, as validity and effectively, taken or done as if the said explanation as amended by this sub-section had been in force at all material times.-----------------------------------------------------------------------------provision of the amendment date of effect cenvat credit of amend-rules, 2002 to be ment amended explanation to in the cenvat credit rules, 2002, in 1st march, clause (b) of sub- rule 3, in sub-rule (6), in clause (b), for 2003" rule (6) of rule 3 the explanation, the following expla- nation shall be substituted, namely : 5. in view of the earlier decision of the tribunal and amendment made in the finance act, we find no merit in these appeals. the appeals are dismissed.

Full Judgment

2. Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the appeal filed by the appellant was allowed. In this case the case of the Revenue is that credit of Additional Duty of Excise leviable under Section 3 of Additional Duties of Excise (Goods of Special Importance) Act, 1957 cannot be utilised towards payment of duty of excise leviable under Central Excise Tariff.

3. The contention of the respondent is that during the period in dispute, there was no restriction for payment of excise duty taken from the credit value in respect of additional duty of excise. The Tribunal in appellants' own case vide Final Order No. A/1134/02-NB, dated 13-11-2002 allowed the appeal filed by the respondent.

4. Further respondent also brought to our notice that in the Finance Act, 2004, an amendment with retrospective was introduced whereby such credit was allowed. We find that the Tribunal in the respondent's own case decided the issue in favour of the respondent. Further the Finance Act, 2004 introduced an amendment with retrospective effect in respect of Cenvat Credit Rules, 2002. The amendment is reproduced as under : "88. Amendment of the Cenvat Credit Rules, 2002 - (1) In the CENVAT Credit Rules, 2002 made by the Central Government in exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), in rule 3, in sub-rule (6) in clause (b), the Explanation shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in the Second Schedule on and from the corresponding date mentioned in column (3) of the Schedule and, accordingly, notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said Explanation shall be deemed to be, and to have always been, for all purposes, as validity and effectively, taken or done as if the said Explanation as amended by this sub-section had been in force at all material times.-----------------------------------------------------------------------------Provision of the Amendment Date of effect CENVAT Credit of amend-Rules, 2002 to be ment amended Explanation to In the CENVAT Credit Rules, 2002, in 1st March, Clause (b) of sub- Rule 3, in sub-rule (6), in clause (b), for 2003" rule (6) of Rule 3 the Explanation, the following Expla- nation shall be substituted, namely : 5. In view of the earlier decision of the Tribunal and amendment made in the Finance Act, we find no merit in these appeals. The appeals are dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Rishabh Velveleen (P) Ltd. Same Subject Excise Same Judge S Kang, Vice-, N T C.N.B.