2019 (7) TMI 1696

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....ative, for the Respondent. ORDER The issue in this appeal is whether the Cenvat credit taken by the appellant with respect to SAD on 20-1-2015, by virtue of Bill of Entry dated 22-5-2014, whether the same is not permissible under proviso to Rule 4(1) of Cenvat Credit Rules, which have been introduced vide Notification No. 21/2014-C.E. (N.T.), dated 11-7-2014 w.e.f. 1-9-2014. 2. Brief facts....

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....r the record the availability of Cenvat credit is not disputed by Revenue. That a show cause notice dated 2-9-2015, objecting the taking of Cenvat credit of Rs. 2,77,317/-, taken on 20-1-2015 with respect to B.E. dated 22-5-2014, under the 3rd proviso to Rule 4(1) of Cenvat Credit Rules, 2004. The show cause notice was adjudicated on contest and the Cenvat credit in question was disallowed. Furthe....