2021 (11) TMI 243 - CESTAT AHMEDABAD - Central Excise

Head Note / Extract:
CENVAT Credit - invoices issued prior to dated 01.09.2014 - denial of credit on the ground that it was taken after the lapse a period of six months/one year - applicability of N/N. 21/2014-CE(NT) dated 11.07.2014 - HELD THAT:- An identical issue was examined by Hon’ble High court of Delhi in GLOBAL CERAMICS PVT. LTD., M/S. B.R. CERAMICS (P) LTD. VERSUS THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, DELHI-1 [2019 (5) TMI 1432 - DELHI HIGH COURT] where it was held that the appellant is entitled for the Cenvat Credit since all the invoices on which cenvat credit was claimed were issued prior to 01.09.2014. Appeal allowed - decided in favor of appellant.