TMI Blog2020 (3) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... SINS LTD. VERSUS C.C.E. S.T. SURAT-I [2019 (9) TMI 701 - CESTAT AHMEDABAD] squarely covers this issue and held that the time limit introduced for availing Cenvat Credit on capital goods by the notification no. 06/2015 only has prospective effect and cannot be applied to the said amendment. In these circumstances, the appellant becomes eligible to avail the Cenvat credit on the capital goods without any restriction of the time limit imposed by notification no. 06/2015 dated 01/03/2015. Another point argued by the Revenue is that at the time when the Capital goods were received, the appellants were not entitled to avail the Cenvat Credit as the goods manufactured by them were fully exempt - HELD THAT:- It is seen that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJU This appeal has been filed by M/s Friends Fortis against order rejecting refund claim. 2. Learned Counsel for the appellant pointed out that they are partnership firm. They obtained registration certificate on 12/02/2017. The appellant vide their letter dated 26/02/2016 had sought opinion of the Assistant Commissioner regarding eligibility of Cenvat Credit on the machine imported by them in the financial year 2012-2013. It was pointed out by them that they have not claimed any depreciation since 2012-2013. The appellants were not registered at the that time and were availing small scale exemption. After taking registration, the appellant took credit on 04/03/2017 and informed the Assistant Commissioner. However, they rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012-13. The appellant took registration in the year 2017. At the time of receipt of goods, there was no restriction on time for availing Cenvat credit on capital goods received in the factory. The said time limit was introduced by amendment by notification no. 06/2015 dated 01/03/2015. The decision in the case of Bharat Resins Ltd. (supra) and Sicgil Industrial Gases Ltd. (supra) squarely covers this issue and held that the time limit introduced for availing Cenvat Credit on capital goods by the notification no. 06/2015 only has prospective effect and cannot be applied to the said amendment. In these circumstances, the appellant becomes eligible to avail the Cenvat credit on the capital goods without any restriction of the time limit impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1 2 both, dated 21-4-1997 in RG 23A Part II under protest, can on their own score-off the debit entries from the RG 23A Part II register : from the records, it is seen that appellants have informed the Range Supdt. vide their letter dated 21-4-1997 that the Modvat credit earlier availed by them was not in conformity with the Modvat Rules hence they have reversed the said credit under protest: thus, once having reversed the irregular Modvat credit under protest and having communicated to the Range Superintendent about such reversal, this being not a clerical mistake, it was not open to the appellants to score off the said reverse entries: the proper course would have been to file a refund claim; the reversal of Modvat credit was under du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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