2024 (11) TMI 611

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....B - Final Order No. 12668-12672/2024<br>Central Excise<br>HON&#39;BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON&#39;BLE MEMBER (TECHNICAL), MR. C L MAHAR Shri Saurabh Dixit, Advocate appeared for the Appellant Shri Rajesh Nathan, Assistant Commissioner (AR), appeared for the Respondent ORDER RAMESH NAIR In this bunch of appeals following common issues involved : - 1. Wheth....

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.... M/s. Sanghi Industries Ltd. 2019(2) TMI 1488- CESTAT- Ahm. M/s. Vardhman Plasto chem Pvt. Ltd 2022(3) TMI 188-CES. AT- Ahm Schaeffler India Ltd 2022(4) TMI 514- CESTAT Ahm Prestress Wire Industries 2022(6) TMI 1179- CESTAT Ahm As regard the second issue whether the appellant's Cenvat Credit can be denied as the same was availed after 6 months/ 1 year from the ....

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....Tri-Mumbai) 3. Shri Rajesh Nathan, Learned Assistant Commissioner (AR) appearing on behalf of the revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that on the issue of admissibility of Cenvat Credit on outward transportation certain facts needs to be ascertained in order to allow th....

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....nsidering the subsequent development and verification of facts needs to be reconsidered. As regard the issue of denial of Cenvat Credit on the ground that appellant have taken the Cenvat Credit after 6 months/ 1 year from the date of invoices, we find that this is the submission of the appellant that all the invoices pertains to the period prior to the amendment in 2014, whereby, the limitation of....