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TMI Blog2018 (3) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr. (A.R) for respondent The facts of this case are that the appellant availed cenvat credit during the period 1.11.2014 to 5.11.2014 on the invoices which is issued during the month of March and April 2014. The case of the department is that as per Notification No. 21/2014-CE (NT) dt.11.7.2014, the six months period prescribed for taking credit from the date of issue of invoices. Therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Bharat Heavy Electricals Ltd. Vs. Commissioner of C. Ex., Bhopal 2016 (332) E.L.T. 411 (M.P.). He further submits that even if six months period is taken it is applicable only in respect of the invoices issued on or after 11.7.14 as the notification cannot be given the retrospective effect. He also submits that during the relevant period there was no prescribed procedure for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit, the Notification No.21/14-CE(NT) dt. 11.7.2014 was invoked wherein six months period is available for taking credit. As per the facts of the case credit was taken in respect of the invoices issued in the month of March & April 2014 in November 2014. On going through the notification No. 6/2015-CE (NT) dt. 1.3.2015 the period available for taking credit is 1 year in terms of the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as cenvat credit was recorded. On this ground also it can be said that there is no delay in taking the credit. As per my above discussion, the appellant is entitled for the cenvat credit hence the impugned order is set aside. The appeal is allowed. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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