TMI Blog2018 (10) TMI 1828X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to the Notification No. 01/10-CE dt. 06.02.2010 - period involved in this case is 2011-12 to 2013-14 whereas the show cause notice has been issued on 17.07.2015 by invoking extended period on 21.06.2017. HELD THAT:- Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No.01/10-CE dt.6.2.2010. 2. The facts of the case are that the appellant is located in the State of Jammu Kashmir and availing the benefit of exemption Notification No.01/10-CE dt.6.2.2010. The appellant procured certain inputs and availed credit of duty paid on these inputs. The case of the Revenue is that during the relevant period i.e. 2011-12 to 2013-14, an assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take credit on the inputs. 4. On the other hand, Ld.AR reiterated the findings of the Commissioner (Appeals) in the impugned order and submits that in cases of similarly placed assessee where the credit was allowed to them located in the State of Jammu Kashmir, the appeals have been filed by the Revenue before the Commissioner (Appeals). 5. Heard the parties and considered the submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
