2019 (11) TMI 1835 - AT - Central Excise

Tribunal Overturns Denial of Credit, Grants Relief to Appellants Based on Precedent and Specific Notifications.

The Tribunal ruled in favor of the appellants, overturning the denial of credit based on specific notifications. Citing a precedent where credit was ... CENVAT Credit - denial 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 invoking the extended period of limitation, therefore, I hold that the denial of credit is barred by limitation. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any.' The Cenvat credit cannot be denied to the appellant. Therefore, the impugned orders are set aside - Appeal allowed. The appeal was filed against the denial of credit to the appellants based on certain notifications. The Tribunal found in favor of the appellant, citing a similar case where credit was allowed. The impugned orders were set aside, and the appeals were allowed with consequential relief.