TaxTMI 
TaxTMI 
2008 (8) TMI 333
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....Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against the Order-in-Appeal No.146/2007 (V-I) CE dated 31-12-2007 passed by the Commissioner of Central Excise (Appeal) Visakhapatham. 2. Shri S. Muttu Venkataraman, the learned advocate, appeared on behalf of the appellant and Shri K. Sambi Reddi, the learned Departmental Representative, for th....
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....d order. While upholding the Order-in-Original, the Commissioner (Appeals) gave the following reasons: "(a) The appellants have failed to avail credit within a reasonably acceptable period and the appellant's contention that there is no condition or time limit prescribed for taking credit is not acceptable in view of various decisions of the Apex Court and Tribunals to the effect that Cenvat cred....
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.... of CCE, Jaipur v Raghuvar India reported in 2000 (118) E.L.T. 311 (S.C.) the issue was with regard to eligibility of credit whereas in the case on 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....
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....e Revenue's contention is that within reasonable time, the appellant ought to have availed the credit. It has been held by the Apex Court in the case of CCE, Jaipur v. Raghuvar (India) Ltd. reported in 2000 (118) E.L.T. 311 (S.C.) that any law or stipulation prescribing a period of limitation to do or not to do a thing after the expiry of period so stipulated has a consequence of creation and dest....