2021 (1) TMI 382

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..... is in appeal against the impugned order wherein credit has been denied to them on the premise as per Notification No.02/14-CE (N.T.) dt.20.1.2014, the appellant was not entitled to credit prior to the Notification No.01/10-CE dt.6.2.2010. 2. The facts of the case are that the appellant is located in the State of Jammu & Kashmir and availing the benefit of exemption Notification No.01/10-CE dt.6. .....

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..... 1.08.2017 by invoking the extended period of limitation. He also submits that in the case of Dharampal Satyapal Limited vs. CCE, Noida-2017 (352) ELT 396 (Tri.-All.), the appellant is entitled to take credit on the inputs. 4. On the other hand, Ld.AR reiterated the findings of the Commissioner (Appeals) in the impugned order and submits that in cases of similarly placed assessee where the credit .....

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