TMI Blog2018 (6) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... on his letter dt. 17/08/2015 and the appeal was validly and legally filed. As far as the question of entitlement of the appellant to the CENVAT credit on the inputs is concerned, the same will be examined while deciding the case on merits. But at this stage, for the purpose of Section 35F, they can use the CENVAT credit lying in their CENVAT account and we do not find any infirmity in the said utilization at this stage. Appeal held to be maintainable. - E/MISC/20609/2016 in E/21974/2015-DB - 20562/2018 - Dated:- 25-5-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri M.S. Nagaraja, Advocate For the Appellant Shri Madhupsharan, Asst. Commissioner(AR) For the Respondent Per: S.S GAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of Section 35F of the Central Excise Act, 1944. 2. Heard both the parties and perused records. 3. Learned AR for the Revenue submitted that the assessee has not complied with the requirement of Section 35F as the assessee is not entitled to the CENVAT credit which is beyond the stipulated period of one year and therefore he prayed that this appeal should be dismissed. 4. On the other hand, the learned counsel for the appellant submitted that they filed the appeal before the Tribunal in September 2015 and along with the appeal, they also annexed a letter written to the Commissioner of Central Excise which was received by them on 17/08/2015 wherein the appellant has specifically mentioned that they are entitled to CENVAT credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 511 (SC)] ii. Indian Oxygen Ltd. CCE Bhubaneshwar [1995(80) ELT 573 (Tri.)] iii. Eicher Motors Ltd. Vs UOI [1999(106) ELT 3 (SC)] iv. Jayaswal Neco Ltd. Vs. CCE, Raipur [2015(322) ELT 587 (SC)] v. DSM Anti-Infection India (P) Ltd. Vs. CCE, Chandigarh [2004(165) ELT 9 (Tri. Del.)] vi. Bharat Wagon Engg. Co. Ltd. Vs. CCE, Patna [2001 (131) ELT 781 (Tri. Kolkata)] 5 After considering the submissions of both the parties and perusal of the material on record, we find that when the appeal was filed, the assessee along with appeal documents has annexed the letter written by them to the Commissioner of Central Excise dt 17/08/2015 wherein he has mentioned that they will be using the CENVAT account for payment of mandatory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
