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TMI Blog2021 (12) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ment stipulating the time limit for availing the credit shall not apply. An identical issue has been considered by this Tribunal in VIJAY KUMAR SRIVASTAW AND ALOK MASTERBATCHES LTD VERSUS C.C.E. S.T. -DAMAN [ 2021 (4) TMI 804 - CESTAT AHMEDABAD] and held that in respect of invoices issued prior to the amendment, the time limit prescribed in the amended Rule 4(1) and 4(7) shall not apply. In respect of invoices issued prior to the amendment, the time limit prescribed in the amended Rule 4(1) and 4(7) shall not apply - Appeal allowed - decided in favor of appellant. - Excise Appeal No.12097 of 2018 - A/12609/2021 - Dated:- 14-12-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. S. Suriyanarayanan, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the Revenue reiterated the findings of the impugned order. He also placed reliance on the following judgements: 2018 (9) GSTL 337 (SC)-CCE vs Ultratech Cement Ltd. 2018 (13) GSTL J101 (SC)- Ultratech Cement Ltd. vs Commr. 2018-TIOL-3130-CESTAT-MAD-Alkraft Thermotechnologies P. Ltd. 2018-TIOL-2226-CESTAT-DEL-Pee Cee Cosma Sope Ltd. vs CCE, Jodhpur 2019-TIOL-181-CESTAT-Mum-CCE Pune-I vs Chevrolet Sales India Pvt. Ltd. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. I find that there is no dispute that the appellant have availed the cenvat credit after one year from the date of issue of invoices. However, the dates of issue of invoices are undisputedl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UM COMPANY LTD. (Supra) is reproduced below. 5. Having expressed our anguish, we note that the issue is no more res Integra. Reliance can be placed to the following decisions; (i) Indian Potash Ltd. vs Commissioner of Central GST, Meerut [2018 (10) TMI 1367-CESTAT Allahabad] (ii) Hindustan Coca Cola Beverages Pvt. Ltd. vs. Commissioner of Central Tax [2018 (10) TMI 1366- CESTAT Bangalore] (iii) Industrial Filters Fabrics Pvt. Ltd. vs. CGST CE, Indore[2019 (1) TMI 1426-CESTAT New Delhi] (iv) Suryadev Alloys and Power Pvt Ltd. vs. Commissioner of GST Central Excise, Chennai [2018 (11) TMI 1019-CESTAT Chennai] 4 E/53851- 53852/2018-[DB] (v) Umesh Engineering Works vs. Commissioner of Central Tax, Bengaluru West [2019 (1) TMI 1158- C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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