2023 (11) TMI 215

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..... Section 11B of CEA - re-credit even as per cenvat credit rules is within the reasonable time or not - N/N. 30/2004-CE dated 09.07.2004 - HELD THAT:- The appellant admittedly had reversed the cenvat credit in the year 2006 and thereafter they claimed the re-credit after almost 7 years i.e. in 2013. Apart from the applicability of Section 11B, we find that even in case of initial credit, whether t .....

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..... ed in the present case is that for the purpose of re-credit of cenvat credit already reversed, due to availment of Notification 30/2004-CE dated 09.07.2004, in respect of capital goods whether the provision of Section 11B is applicable and the re-credit even as per cenvat credit rules is within the reasonable time. 2. Shri R. Subramanya, learned Counsel appearing on behalf of the appellant subm .....

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..... authorized representative reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the appellant admittedly had reversed the cenvat credit in the year 2006 and thereafter they claimed the re-credit after almost 7 years i.e. in 2013. Apart from the applicability of Section 11B, we find that even in cas .....

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