9911796707
TMI Blog2018 (3) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue involved is that whether the appellant being a job worker is entitled for the cenvat credit on the strength of ISD invoices issued by the principal supplier of input i.e. M/s. Parle Biscuits Pvt. Ltd. 2. Ms. Mansi Patil Ld. Counsel appearing on behalf of the appellant fairly concedes that the issue on merits is against them, but they are having a strong case on limitation. She submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts are involved and the assessee in that case was identically placed as appellant therein was working as a job worker of M/s. Parle Biscuit Pvt. Ltd. 3. Shri Deepak Chavan Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that though the appellant have filed authorization but the authorization does not say the credit sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 2001 to May 2012) would fall beyond the normal period. It is seen from the document/authorization filed by the appellant before the Jurisdictional Superintendent that the appellant had disclosed their intention to avail CENVAT Credit of central excise duty and service tax distributed by M/s PPPL. Further, it is seen that the relied upon documents for issue of the SCNs are nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
