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2024 (1) TMI 634 - AT - Central ExciseDenial of CENVAT Credit - credit availed by the appellant beyond the period of six months prescribed under N/N. 21/2014 dated 11.07.2014 - whether the appellant is eligible to avail the Cenvat Credit in December 2014, on the basis of the invoices issued in the month of March and April 2013? HELD THAT:- The issue id no longer res integra, as the same issue has already been decided by the Tribunal in the case of M/S. VOSS EXOTECH AUTOMOTIVE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2018 (3) TMI 1048 - CESTAT MUMBAI] where it was held that Notification No. 21/2014-S.T. (N.T.), dated 11- 7-2014 should be applicable to those cases wherein the invoices were issued on or after 11-7-2014 for the reason that notification was not applicable to the invoices issued prior to the date of notification therefore at the time of issuance of the invoices no time limit was prescribed. Therefore in respect of those invoices the limitation of six months cannot be made applicable. Thus, the time limit of six months prescribed under Notification No.21/2014 dated 11.07.2014 is applicable only in respect of the invoices issued after 11.07.2014. As the invoices in this case were issued prior to this date , the time limit of six months is not applicable. Accordingly, the appellant is eligible for the Cenvat Credit availed based on the invoices issued in the month of March and April 2013, which is beyond a period of six months prescribed under Notification No. 21 / 2014 dated 11.07.2014. The impugned order set aside - appeal allowed.
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