9911796707
TMI Blog2013 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants are not eligible for availing credit to entire duty paid by the supplier of the goods - The appellants are disputing the demand only on the ground of limitation - Commissioner (Appeals) has examined the issue of time limitation and has held that that extended period is invokable - Prima facie, the appellants do not have a strong case on merit - the appellants directed to deposit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd by the department that they were procuring polypropylene granules from M/s Reliance Industries Ltd., a 100% EOU, for use in the manufacture of finished goods and availed full Cenvat credit of all the duties, paid on the said inputs under the provisions of Section 3(1) of the Act, read with Notification No. 23/2003-CE dated 31.3.2003. The appellants were required to take credit in terms of claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, the appellants were not eligible to avail the entire Cenvat credit and Cenvat credit availed by them is without any authority of law. He submits that appellants are required to reverse the entire credit. He further submits that issue of extended period has been examined by Commissioner (Appeals) in detail who has given a finding that the extended period is invokable in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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