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TMI Blog2023 (3) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... claims were rejected stating that the CENVAT Credit in respect of such rejected amounts are not admissible to the appellants - Time Limitation - Rule 14 of the CENVAT Credit Rules - HELD THAT:- There was no initiation of proceedings to recover alleged inadmissible CENVAT Credit by invocation of provisions of Rule 14 of CENVAT Credit Rules, 2004 in the present case. The appellants were entitled fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilize the left over CENVAT Credit for discharge of duty. Part of their refund claims were allowed and part of the refund claims were rejected stating that the CENVAT Credit in respect of such rejected amounts are not admissible to the appellants. Aggrieved by the said order, the appellant preferred appeal before the Commissioner (Appeals), who allowed some parts and rejected the remaining parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have carefully gone through the records of the case and submissions made. I find that this Tribunal has held as follows in the said case law referred to by the Learned Counsel:- "5. I have carefully gone through the records of the case and submissions made. I find that this issue is no more res integra and the issue is already settled through the above said Final order and the stand taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no initiation of proceedings to recover alleged inadmissible CENVAT Credit by invocation of provisions of Rule 14 of CENVAT Credit Rules, 2004 in the present case. Therefore, by following the precedent decision, I hold that the appellants were entitled for the refund of CENVAT Credit which was rejected to them. 7. In above terms, all the four appeals are allowed. The appellants shall be enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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