TMI Blog2021 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the department in time. In these circumstances, it is found that as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In these circumstances, when the adjudicating authorities are having a divergent view, the extended period of limitation is not invokable in the facts and circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that the appellant is located in the state of Jammu Kashmir and was availing the benefit of exemption Notification No. 01/10-CE dated 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. July 2012 to January 2014, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Limited vs. CCE, Noida 2017 (352) ELT 396 (Tri.-All.) it has been held by this Tribunal that the appellant is entitled to take cenvat credit on the inputs during the impugned period. He further submits that the similar issue came before this Tribunal in the case of Saraswati Agro Chemicals (India) Pvt. Ltd. vs. CCE, Jammu in Appeal No. E/60471/2018 wherein this Tribunal held that the extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices before the department in time. In these circumstances, I find that as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In these circumstances, when the adjudicating authorities are having a divergent view, I hold that the extended period of limitation is not invokable in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
