2019 (11) TMI 1835

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..... of credit on the premise as per N/N. 02/14-CE (N.T.) dt. 20.1.2014, the appellants were not entitled to credit prior to the N/N. 01/10-CE dt. 6.2.2010 - HELD THAT:- Tribunal in the case of M/S. SARASWATI AGRO CHEMICALS (INDIA) PVT. LTD. VERSUS CCE, JAMMU [ 2018 (9) TMI 1996 - CESTAT CHANDIGARH] , where it was held that ' Admittedly, in this case, the show cause notice has been issued by invoki .....

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..... ppellant 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. 1.03.2012 to 19.1.2014, 12.5.2012 to 19.1.2014 and 1.4.2012 to 19.01.2014, the appellants are not entitled to avail credi .....

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..... wati Agro Chemicals (India) vide Final Order No. 63159/2018 dt. 14.9.2018, this Tribunal has allowed the credit to the appellant. Therefore, the impugned orders are to be set aside. 4. Heard the parties and considered the submissions. 5. I have gone through the decision of this Tribunal in the case of M/s. Saraswati Agro Chemicals (India) (supra), wherein this Tribunal has observed as under:- 6. W .....

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