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TMI Blog2019 (7) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... 11A(4) of Central Excise Act and Rule 14 of Cenvat Credit Rules along with interest and also imposed equal penalty but dropped the demand of Rs. 40,596/- (Rupees Forty Thousand Five Hundred and Ninety Six only) along with interest and penalty. Briefly the facts of the present case are that the appellants are engaged in the manufacture of flooring leveling compounds, tile adhesive & grouts, water proof compounds, etc. falling under Chapter sub-heading 3214 1000, 3214 9090 and 3824 4010 respectively of the first schedule of Central Excise Tariff Act, 1985 and are availing the facility of cenvat credit under Cenvat Credit Rules, 2004. During the audit, the Department raised the objection that appellants have availed cenvat credit on inputs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 'within one year from the date of issue of documents'. He further submitted that the time limit of one year from the date of issue of document is not applicable in the present case because during the relevant period this time limit of one year was not there in the Rules. He further submitted that cenvat credit has been availed on closed unit within the time frame. He further submitted that the appellants have informed the concerned jurisdictional office on 09.08.2013 and sought the permission for shifting of inputs/work in progress, capital goods as such to the new premises on payment of duty and subsequently on 13.10.2014, the appellants have sought for transfer of unutilized credit of Rs. 96,847/- (Rupees Ninety Six Thousand Eight Hund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. CCE, Pune-I [2018-TIOL-985-CESTAT-MUM.] wherein the Tribunal has held as under: "CX - Notification 21/2014-CX (NT) dated 11.07.2014 prohibiting manufacturer from taking cenvat credit after six months from the date of issue of invoice does not apply to invoices issued prior to date of the notification - credit taken on invoices issued in March and April 2014, in November 2014, is proper and legal and cannot be denied - moreover, the invoices issued in the month of March and April 2014 become eligible for Cenvat credit pursuant to Notification 6/2015-CX (NT) dt. 01.03.2015 which substituted the period of "six months" in Rule 4(1), third proviso by the words "one year" - Even though the credit was not entered in so called RG23A Part-I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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