2018 (10) TMI 2071

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....he Respondent : Mr. Bhasha Ram, A.R. ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the Cenvat credit has been denied to them on the premise as per Notification No. 02/14-CE(N.T.) dt. 20.01.2014, the appellant was not entitled to credit prior to 20.01.2014 in terms of the Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that....

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....sel for the appellant submits that the period involved in this case is 2011-12 to 2013-14 whereas the show cause notice has been issued on 10.12.2015 by invoking the extended period of limitation. He also submits that in the case of Dharampal Satyapal Limited vs. CCE, Noida-2017 (352) ELT 396 (Tri.-All.), the appellant is entitled to take credit on the inputs. He further submits that the similar i....

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....e similar issue has come up before this Tribunal in the case of Saraswati Agro Chemicals India (supra), wherein this Tribunal has observed as under: "6. Without going into the merits of the case, I find that similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, whe....