TMI Blog2021 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also observed that appellant have paid Cenvat credit and wherever there is delay in such payment, the appellant paid interest. In this position, it should be considered as if the appellant have not availed Cenvat credit. Accordingly, Rule 6(3) of Cenvat Credit Rules, 2004 shall not be invoked. Appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 11964 of 2013 - A/12299/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant s own case, in identical issue, the CESTAT has passed three decisions dated 26.08.2010, 30.07.2015 and 06.10.2016. He further submits that this demand involved extended period of 2007-2009 whereas the show cause notice was issued on 15.04.2011. Therefore, this demand is clearly time-barred. He relied on the following judgments:- (a) M/s. P B Pharma Limited CESTAT Ahmedabad order No. A/1344- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f credit on input services attributed to exempted goods. It is also observed that appellant have paid Cenvat credit and wherever there is delay in such payment, the appellant paid interest. In this position, it should be considered as if the appellant have not availed Cenvat credit. Accordingly, Rule 6(3) of Cenvat Credit Rules, 2004 shall not be invoked. We find that in the appellant s own case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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