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TMI Blog2018 (10) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit availed by the appellant on goods received from M/s Ritzy Polymers. There will be no justification to deny the Cenvat credit availed by the appellant on goods received from M/s Ritzy Polymers - matter remanded to the adjudicating authority for passing de novo orders after verifying whether M/s Ritzy Polymers have been permitted to avail benefit of Notification no. 56/2002 during the period under dispute - appeal allowed by way of remand. - Ex. Appeal No. 51617 of 2018 - A/53024/2018-EX[DB] - Dated:- 18-9-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Sh. Alok Kothari, Advocate for the appellant Sh. B.B. Jain, AR for the Respondent ORDER Per: V. Padmanabhan: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arguments advanced on behalf of the appellant as follows: i) The availment of the benefit of the area based exemption Notification No.1/2010 by M/s Ritzy Polymers was disputed by the department and the issue is pending before the Hon ble Tribunal at Chandigarh. Meanwhile, M/s Ritzy Polymers had requested the jurisdictional authorities to permit them to avail the benefit of the original Notification no.56/2002 which was available to them upto 05.09.2014. The Notification no.56/2002 is already figuring in Rule 12 of the Cenvat Credit Rules and hence the appellant will be entitled to the Cenvat credit of duty paid availing this notification. ii) Rule 12 ibid was amended w.e.f. 20.11.2014, to rectify the omission of Notification No.1/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional authorities to permit them to continue to avail he benefit under Notification 56/2002 and if the duty is considered as paid under this Notification, there can be no objection to the availment of Cenvat credit by the appellant. The appellant has further submitted before us that when these facts were brought to the notice of the adjudicating authority, he has passed the impugned order without appreciating and discussing these arguments. 7. With reference to the claim of area based exemption by M/s Ritzy Polymers, we note the availment under Notification No.1/2010 is in dispute which is yet to be settled. However, the alternate plea that they would have been entitled to Notification No.56/2002 upto 05.09.2014 appears to have been con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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