2018 (10) TMI 1367

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....lant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Archana Wadhwa As per facts on record the appellants, who were engaged in the manufacture of V.P. Sugar and Molasses, availed the benefit of Cencat credit of duty paid on various raw materials during the month of December, 2014 and March, 2015. As per the objections raised by the audit, such availment was not permissibl....

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....edit availed by the appellant during the period December, 2014 to March, 2015. The appellant, during the course of adjudication took a categorical stand that prior to 01.09.2014, there was no restriction to avail the credit within the period of six months from the date of issuance of the invoices. Inasmuch as, in the present case the invoices in question were issued either in the year 2013 or in t....

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.... 5. The appellants have categorically contended that the amendment made in the provisions of Rule 4 would not be applicable in respect of the invoices issued prior to 01.09.2014. I find that the Tribunal in the case of M/s Voss Exotech Automotive Pvt. Ltd. Vs Commissioner of Central Excise, Pune-I vide Final Order No.A/85346/2018 dated 16.02.2018 has observed that Notification No.21/2014-CE(NT)....

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....enied by Commissioner (Appeals) even after observing that there is no such requirement of law. As such, I find no justification for denial of credit on the said capital goods also. 7. Apart from holding the merits in favour of the appellant, I also find that the demand is barred by limitation. The entire credit was availed by the appellant by reflecting the same in their Cenvat credit records. ....