2008 (8) TMI 333

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....f of the appellant and Shri K. Sambi Reddi, the learned Departmental Representative, for the Revenue. 3. We heard both sides. 4. The appellants received LSHS (Low Sulphur Heavy Stock) as fuel in the manufacture of fertilizers for the period from 1-5-2000 to 31-5-2004. However, during that period they did not take the Cenvat credit. There was some doubt about the eligibility of the said credit. The matter reached finality in the reference application made in CCE & C v. Gujarat Narmada Fertilizers reported in 2006 (193) E.L.T. 136 (Guj.). On knowing this fact, the appellant in their letter dated 18-1-2007 requested the department for availing the credit. Since the credit was not taken immediately on receipt of the goods, the Assistant C....

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.... hand the issue is not 'eligibility' but allowability of credit after lapse of 3 to 7 years. (e) So also is the fate of appellant's reliance on the case of CCE v. Gujarat Narmada Fertilizers reported in 2006 (193) E.L.T. 136 (Guj.) as the case involved there was denial of Modvat credit was right and whether the Tribunal was right in applying the provisions of Rule 57B when the said rule was not in existence during the material period. (f) For the above reasons, following the judicial discipline, the Commissioner (Appeals) stated, the appeal was rejected and the order in original was upheld." 5. The learned Departmental Representative reiterated the impugned order. 6. We have gone through the records of the case carefully. The en....