TMI Blog2017 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation invoked - there was no mala fide intention to take Cenvat credit by the respondent - appeal barred by limitation. Appeal dismissed - decided against Revenue. - E/57706/2013-SM - A/60785/2016-SM(BR) - Dated:- 29-6-2016 - Shri Ashok Jindal, Member (J) Shri G.M. Sharma, AR, for the Appellant. Shri K.K. Anand, Advocate, for the Respondent. ORDER The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to avail the benefit of Notification No. 56/2002-C.E., dated 14-11-2002, in that circumstance, M/s. Satya Metals was not required to pay duty. Consequently, the respondent is not entitled to take Cenvat credit on the goods cleared by M/s. Satya Metals. A show cause notice was issued to the respondent to deny Cenvat credit by invoking extended period of limitation. The adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods cleared by them in DTA. Consequently, the duty paid by M/s. Satya Metals which was not to be paid, the respondent is not entitled to take Cenvat credit of the said duty, therefore, the impugned order is to be set aside. 4. On the other hand, the ld. Counsel of the respondent submits that the impugned order has been passed by the ld. Commissioner (Appeals) on the ground of limitation and sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before this Tribunal without challenging the findings of the impugned order. Moreover, on merits also it is not disputed by the Revenue that the respondent has not paid the duty on the said goods. The duty has been paid by the respondent and as per Rule 3 of the Cenvat Credit Rules, 2004, the respondent is entitled to take Cenvat credit thereon. 7. In these circumstances, on merits a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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