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TMI Blog2021 (4) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... le in cases where the invoices were issued before the notification came into effect i.e. 01.09.2014. The appellant is entitled for the Cenvat Credit since all the invoices on which cenvat credit was claimed were issued prior to 01.09.2014 - personal penalty imposed on Shri Vijay Kumar Srivastaw will also not sustain the same is also set aside - Appeal allowed - decided in favor of appellant. - Excise Appeal No.12847 of 2018 and 12903 of 2018 - A/11657-11658 /2021 - Dated:- 5-4-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri R P Jindal, Advocate for the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the revenue is correct in denying the cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - J K LAKSHMI CEMENT LTD Vs. CCE, JAIPUR-II 4. I have heard both the sides and perused the records. I find that the major issue to be decided is that the cenvat credit was availed after 01.09.2014, in respect of invoices issue prior to 01.09.2014. In the light of the amendment notification no 21/2014-CE(N.T.) whether the claim of cenvat credit is time barred. I find that though there are various decision on the issue however, the Division Bench in the case of BHARAT ALUMINIUM COMPANY LTD. V/S. JOINT COMMISSIONER OF CENTRAL EXCISE, CENTRAL TAX GOODS AND SERVICE TAX. held that the limitation of 6 months provided as per notification no 21/2014-CE(N.T.) is not applicable in cases where the invoices were issued before the notification came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Delhi High Court also in case of Global Ceramics Private Limited and Ors. vs. The Principal Commissioner of Central Excise and Ors. W.P. (C) 6706/2016 and W.P. (C) 9152/2016 has also observed to the same effect in paragraph 11.4 of their decisions. 6. As such, we find that the issue is no more res Integra and stands settled in favour of the assessee. However, the fact that the invoices in question were prior to 01/09/2014 is required to be verified. The Original Adjudicating Authority is directed to do so, with the association of appellant to whom an opportunity would be given. 4.1 In view of the above decision which is based in Delhi High Court judgment of GLOBAL CERAMICS PRIVATE LIMITED AND ORS (supra), I am of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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