2026 (8) TMI 153

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....10-CE dated 06.02.2010; Revenue was of the view that CENVAT credit of duty paid on inputs cleared by such units was not admissible before the amendment in Rule 12 by way of Notification No.02/2014-CE (NT) dated 20.01.2014 w.e.f. 20.01.2014. A show cause notice dated 16.10.2017 was issued demanding CENVAT credit of Rs.79,49,359/- under Rule 14 of CCR, 2004 along with penalty. The CENVAT credit demand was confirmed vide OIO dated 28.03.2018 which was upheld vide impugned order dated 15.01.2018. 2. Ms. Krati Singh, learned counsel for the appellants submits that the availment of CENVAT credit on the inputs, capital goods and input services is governed by the provisions of Rules 3 & 4 of CCR, 2004 and Rule 12 in no way puts a restriction on ....

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.... anything from the Department. She submits that the issue being in the nature of interpretation of statutes, extended period cannot be invoked. She relies on the following cases: * Intex Technologies India Pvt. Ltd. - 2024 (4) TMI 64- CESTAT CHANDIGARH. * HPM Chemicalsl Fertilizers Ltd. - 2024 (8) TMI 782- CESTAT Chandigarh. * Dharampal Satyapal Ltd. - 2016 (340) ELT 376. * Saraswati Agro Chemicals (India) Ltd. - Final Order No.63159/2018 dated 14.09.2018 * Jindal Drugs Pvt. Ltd. - Final Order No.A/63258/2018-SM [BR] dated 10.10.2018 * Krishi Rasayan Exports - Final Order No.A/63472/2018 dated 19.11.2018 3. Learned Authorized Representative for the Department reiterates the findings o....

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.... The Scheme of CENVAT credit provides that credit of inputs or input service as the case may be shall be admissible to the manufacturer or a provider of output service under the following conditions: * The input or input service has suffered duty. * Such input or input service are used in the manufacture of final products in the factory of production or in the provision of output service by the service provider. * Such input or input service credit is received by the manufacturer or output service provider under the cover of an invoice or document specified under Rule 9. 6. In the instant case, it is not the case of the Department that any of the above conditions are not satisfied. Therefore, we are of the cons....