9911796707
TMI Blog2018 (10) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... t (AR), for Respondent ORDER Per: Archana Wadhwa As per facts on record the appellants, who were engaged in the manufacture of V.P. Sugar and Molasses, availed the benefit of Cencat credit of duty paid on various raw materials during the month of December, 2014 and March, 2015. As per the objections raised by the audit, such availment was not permissible, inasmuch as the invoices, on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod December, 2014 to March, 2015. The appellant, during the course of adjudication took a categorical stand that prior to 01.09.2014, there was no restriction to avail the credit within the period of six months from the date of issuance of the invoices. Inasmuch as, in the present case the invoices in question were issued either in the year 2013 or in the first half of year 2014, the same would n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the amendment made in the provisions of Rule 4 would not be applicable in respect of the invoices issued prior to 01.09.2014. I find that the Tribunal in the case of M/s Voss Exotech Automotive Pvt. Ltd. Vs Commissioner of Central Excise, Pune-I vide Final Order No.A/85346/2018 dated 16.02.2018 has observed that Notification No.21/2014-CE(NT) dated 11.07.2014 should be applicable to those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no such requirement of law. As such, I find no justification for denial of credit on the said capital goods also. 7. Apart from holding the merits in favour of the appellant, I also find that the demand is barred by limitation. The entire credit was availed by the appellant by reflecting the same in their Cenvat credit records. As such, there cannot be held to be any suppression or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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