2021 (7) TMI 705

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..... EX., NOIDA [ 2016 (9) TMI 1389 - CESTAT ALLAHABAD] , the appellant is entitled to take credit on the inputs. Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applica .....

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..... t is located in the State of Jammu Kashmir and availing the benefit of exemption Notification No.01/10-CE dt.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. 01.10.2012 to 19.01.2014, an assessee is not entitled to avail credit against the inputs issued by the units, who are availing e .....

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..... he Commissioner (Appeals) in the impugned order and submits that in cases of similarly placed assessee where the credit was allowed to them located in the State of Jammu Kashmir, the appeals have been filed by the Revenue before the Commissioner (Appeals). 5. Heard the parties and considered the submissions. 6. Without going into the merits of the case, I find that similarly placed assesse .....

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