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2018 (2) TMI 364 - AT - Central ExciseCENVAT credit - the credit has been denied by invoking the N/N. 21/2014 dated 11.07.2014 which was issued to amend Rule 4(1) and 4(7) of CCR 2004 which prescribes the Rule for availing the credit to the period of 6 months - Held that: - the N/N. 21/2014 dated 11.07.2014 became effective for invoices raised post September 2014 and in the present case, credit was availed prior to September 2014 therefore, the appellants are not affected by the said Notification and the Commissioner (Appeals) has wrongly invoked the Notification. Scope of SCN - Held that: - the Commissioner (Appeals) has also traveled beyond the SCN and has raised completely new ground for denying the credit which is not permissible under law. Appeal allowed - decided in favor of appellant.
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