9911796707
TMI Blog2014 (1) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... sal on the inputs cleared as such to EOU, on merits, the matter is against the appellants and such credit is not admissible - the period involved is June 2003 to September 2011, while the show cause notice was issued on 07.7.2008 and subsequent show cause notices are for the reversal of Cenvat credit within the limitation - the question of limitation is a mixed question of fact and law which can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that appellant has taken credit based on the documents which were issued by the head office without getting registered as Input Service Distributor. 3. Learned counsel would submit that out of the demand of Rs. 1.04 Crores, the credit was availed on the inputs which were cleared as such during the period June 2003 to September 2011, to 100%EOUs under CT-3 certificates. It is his submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partmental representative would reiterate the findings of the adjudicating authority and submit that the appellant cannot have bonafide impression of any law. It is his submission that the judgment in the case of Gharda Chemicals Limited (supra) was delivered in 2006 and the credit pertains to June 2003 onwards. 5. On careful consideration of the submissions made by both sides and perusal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her put to some conditions to hear and dispose the appeals as regards the availment of Cenvat credit on the inputs which were cleared to EOUs. Considering the issue on limitation point of view, we direct the appellant to deposit an amount of Rs. 5,00,000/- (Rupees five lakhs only), within the period of eight weeks from today and report compliance before the Deputy Registrar on 06.05.2013. Deputy R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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