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TMI Blog2020 (10) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... s no provision in law for the appellant to file invoices before the department in time. In that circumstances, as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In that circumstances, when the adjudicating authorities are having a divergent views, the extended period of limitation is not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 20.01.2014 in terms of Notification No. 01/10-CE dt. 6.02.2010. 2. The facts of the case are that the appellant is located in the state of Jammu Kashmir and was availing the benefit of exemption Notification No. 01/10-CE dated 6.2.2010. The appellant procured certain inputs and availed credit of duty paid on these inputs. The case of the Revenue is that during the relevant period i.e. 01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in the case of Dharampal Satyapal Limited vs. CCE, Noida 2017 (352) ELT 396 (Tri.-All.) it has been held by this Tribunal that the appellant is entitled to take cenvat credit on the inputs during the impugned period. He further submits that the similar issue came before this Tribunal in the case of Saraswati Agro Chemicals (India) Pvt. Ltd. vs. CCE, Jammu in Appeal No. E/60471/2018 wherein th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law for the appellant to file invoices before the department in time. In that circumstances, I find that as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In that circumstances, when the adjudicating authorities are having a divergent views, I hold that the extended period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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