TMI Blog2021 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... LOBAL CERAMICS PVT. LTD., M/S. B.R. CERAMICS (P) LTD. VERSUS THE PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, DELHI-1 [ 2019 (5) TMI 1432 - DELHI HIGH COURT] where it was held that the appellant is entitled for the Cenvat Credit since all the invoices on which cenvat credit was claimed were issued prior to 01.09.2014. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 10367 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice shall not take cenvat credit after 6 months of the date of issue of any of the documents specified in sub- rule (1) of rule 9. 2. An identical issue was examined by Hon ble High court of Delhi in case Global ceramics Pvt. Ltd. 2019-TIOL-1129- HC-Del-Cus. In the appellant s own case for a different unit Tribunal has passed the following order No. A/12391/2021. 4. I have heard both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LOBAL CERAMICS PRIVATE LIMITED AND ORS.-2019-TIOL-1129-HC-DEL-CUS. The relevant para of said judgment of BHARAT ALUMINIUM COMPANY LTD. (Supra) is reproduced below. 5. Having expressed our anguish, we note that the issue is no more res Integra. Reliance can be placed to the following decisions; (i) Indian Potash Ltd. vs Commissioner of Central GST, Meerut [2018 (10) TMI 1367-CESTAT Allahabad] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also to the same effect but multiplying the precedent decisions would not make a difference as it is a settled law. Further, not only various Tribunals decisions but Hon ble Delhi High Court also in case of Global Ceramics Private Limited and Ors. vs. The Principal Commissioner of Central Excise and Ors. W.P. (C) 6706/2016 and W.P. (C) 9152/2016 has also observed to the same effect in paragraph 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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