TMI Blog2020 (4) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... s not entitled to credit prior to the Notification No. 01/10-CE dt. 06.02.2010 - period involved in this case is 01.06.2012 to 19.01.2014 but SCN issued by invoking extended period on 21.06.2017. HELD THAT:- In their own case M/S. B.R. AGROTECH LTD. VERSUS CCE ST, JAMMU [2018 (10) TMI 1828 - CESTAT CHANDIGARH] for the same period, this Tribunal has already held that extended period of limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-CE dt. 06.02.2010. 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. 06.02.2010. 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. 01.06.2012 to 19.01.2014, an assessee is not entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y held that extended period of limitation is not invokable. Therefore, the impugned order is to be set aside. 4. On the other hand, the learned A.R. reiterates 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 Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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