2021 (4) TMI 804

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....(AR) for the Respondent ORDER The issue involved is that whether the revenue is correct in denying the cenvat credit on the ground that the appellant have availed the credit the after a period of 6 months from the date of issue of cenvatable invoices invoking the proviso which was inserted in Rule 4(1) & 4(7) vide notification No. 21/2014-CE(N.T.) dated 11.07.2014. 2. Shri. Ravinder Pal Jindal,....

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.....T. 162 (S.C.) 3. On the other hand Shri. Dharmendra Kanjani, Learned Superintendent (Authorized Representative) appearing for the revenue reiterates the finding of the impugned order. He also placed reliance on the following judgments:- * A/11369/19 Dtd. 12.07.2019- BHARAT RESINS LTD. Vs. CCE, SURAT-I * A/13086/17 Dtd.12.10.2017-SICGIL INDUSTRIAL GASES LTD Vs. CCE, ANAND * 2018 (12) GSTL 3....

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....ch in said case has relied upon the judgment of Delhi High Court in the case of GLOBAL CERAMICS PRIVATE LIMITED AND ORS.-2019-TIOL-1129-HC-DEL-CUS. The relevant para of said judgment of BHARAT ALUMINIUM COMPANY LTD. (Supra) is reproduced below. 5. Having expressed our anguish, we note that the issue is no more res Integra. Reliance can be placed to the following decisions; (i) Indian Potash Ltd.....

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.... prior to said date. The other decisions relied upon by the Ld. Advocate are also to the same effect but multiplying the precedent decisions would not make a difference as it is a settled law. Further, not only various Tribunals' decisions but Hon'ble Delhi High Court also in case of Global Ceramics Private Limited and Ors. vs. The Principal Commissioner of Central Excise and Ors. W.P. (C) 6706/20....