9911796707
TMI Blog2021 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/10-CE dt. 06.02.2010 - invocation of Extended period of limitation - HELD THAT:- There is no provision in law for the appellant to file invoices before the department in time. In these circumstances, it is found 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 these circumstance ..... 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. 06.02.2010. 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 06.02.2010. 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. Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that 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 ..... 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 these 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 these circumstances, when the adjudicating authorities are having a divergent view, 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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