2024 (8) TMI 782

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....it of Notification No.56/2002 (as amended by Notification No. 01/2010 dated 06.02.2010); the appellants procured inputs from several manufacturers on payment of duty of Central Excise and availed CENVAT credit on the same, on the strength of invoices received. Revenue seeks to recover the CENVAT credit thus availed, during the period 01.08.2012 to 19.01.2014, for the reason that the supplies were from manufacturers availing the benefit of Notification No.01/2010, which was not availed provided any exclusion under Rule 12 of Central Excise Rules, 2002. A Show Cause Notice dated 01.09.2017 was confirmed vide Order-in-Original dated 28.03.2018; on an appeal filed by the appellants, Commissioner (Appeals) vide Order dated 16.03.2021 upheld the ....

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.... Rasayan Export Pvt. Ltd. - Order No. A/63472/2018-SM (BR) dated 19.11.2018. Saraswati Agro Chemicals - Final Order No.63159/2018 dated 14.09.2018. B.R. Agrotech Ltd. - Final Order No. 63319/2018 dated 12.10.2018. Meghastar Impex, IVAX Paper Chemicals, Jammu & T.K. Paper Mills (all decided by Tribunal's Final Order No.60928 to 60930 of 2019 dated 06.11.2019. 4. Learned Consultant submits, further, that the audit of the appellant's unit was conducted for the period December 2012 to February 2015 as indicted by IAD No.128/2015; the RG-1 Register maintained by the appellants contains a certificated dated 20.03.2014 indicating that audit has been conducted for the period prior to December 2012 and for the period Ja....

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.... to continue under the Notification No.01/2010. Learned Consultant would further submit that Government did not have any intention to discriminate between J&K and other States as is evident from the Notification No.02/2014 dated 20.01.2014 which restored the situation as it existed before; the Notification is to be construed as clarificatory in view of Hon'ble Supreme Court's judgment in the case of WPIL Ltd. - 2005 (181) ELT 359 (SC). 6. Shri Narinder Singh, assisted by Shri Yashpal Singh, learned Authorized Representatives for the Department, reiterates the findings of the impugned order and submits that if the Notification did not exist during a certain period, benefit cannot be extended even though a Notification is issued at a later....