2021 (1) TMI 382 - CESTAT CHANDIGARH - Central Excise

Head Note / Extract:
CENVAT Credit - applicability of N/N. 02/14-CE (N.T.) dt.20.1.2014 - denial of credit on the ground that appellant was not entitled to credit prior to the Notification No.01/10-CE dt.6.2.2010 - extended period of limitation - HELD THAT:- It is found that similarly placed assessee in DHARMPAL SATYAPAL LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2016 (9) TMI 1389 - CESTAT ALLAHABAD] was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable - Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation, therefore, the denial of credit is barred by limitation. Appeal allowed - decided in favor of appellant.