2018 (3) TMI 1048

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....pellant Shri H.M. Dixit, Asstt.Commr. (A.R) for respondent The facts of this case are that the appellant availed cenvat credit during the period 1.11.2014 to 5.11.2014 on the invoices which is issued during the month of March and April 2014. The case of the department is that as per Notification No. 21/2014-CE (NT) dt.11.7.2014, the six months period prescribed for taking credit from the dat....

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.... held by the Hon'ble Madhya Pradesh High Court in the case of Bharat Heavy Electricals Ltd. Vs. Commissioner of C. Ex., Bhopal 2016 (332) E.L.T. 411 (M.P.). He further submits that even if six months period is taken it is applicable only in respect of the invoices issued on or after 11.7.14 as the notification cannot be given the retrospective effect. He also submits that during the relevant perio....

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....y both the sides, I find that for denial of the credit, the Notification No.21/14-CE(NT) dt. 11.7.2014 was invoked wherein six months period is available for taking credit. As per the facts of the case credit was taken in respect of the invoices issued in the month of March & April 2014 in November 2014. On going through the notification No. 6/2015-CE (NT) dt. 1.3.2015 the period available for tak....