2018 (6) TMI 312

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....esh Nair The issue involved is the admissibility of the CENVAT Credit on outward transportation availed in the month of March, 2008. 2. Ms. Sujata S Melekar, learned Counsel appearing on behalf of the appellant submits that they are not disputing that the credit per se is not admissible on outward transportation during the relevant time, but the demand is time barred on the ground that firstly t....

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....eyond the period of one year. Hence, it is time barred. She placed reliance on the following judgments:  (a)    Devans Modem Breweries Ltd. - 2006 (202) ELT 744 (b)    Uniworth Textiles Ltd. - 2013 (288) ELT 161 (SC) (c)    Kundan Cars Pvt. Ltd. - 2016 (43) STR 630 (Tri-Mum). 3.  Shri S.J. Sahu, learned Assistant Commissioner (AR) appearin....

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....de by both sides. Since the appellant is not disputing the merit of the case that the CENVAT Credit is not admissible on outward transportation, I am not going into the basic issue of the admissibility of the CENVAT Credit. Appellant is only praying for  relief on the ground of time bar. I find that the appellant have availed the CENVAT Credit in the month of March, 2008. Thereafter, in Decem....

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....l mis-statement on part of the appellant as regards the availemnt of CENVAT Credit on outward transportation. 4.1  As regards the admissibility of the outward transportation, there were plethora of litigation and there were conflicting judgments. The matter has reached to the Hon'ble High Courts and subsequently Hon'ble Supreme Court has recently in the case of Ultratech Cement Ltd. ....