TMI Blog2022 (5) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... t to note that the issue of non availability of the cenvat credit has been decided by this Tribunal in the case of NIRMA LIMITED, SAURASHTRA CHEMICALS DIVISION OF NIRMA LTD, MAC PAPER MILLS, ACULIFE HEALTHCARE P LTD, NILKANTH SPECIFIC FAMILY TRUST VERSUS C.C.E. S.T. -BHAVNAGAR AND C.C.E. S.T. -VADODARA-I VERSUS THERMAX LTD [ 2018 (2) TMI 476 - CESTAT AHMEDABAD] . As per this judgment the appellant was not entitled for cenvat credit. Therefore as per the merit of the case the appeallant was not entitled for the cenvat credit. Accordingly, they have reversed the credit. It is also important to note that in the present case there is no demand involved the issue of extended period can be decided only in case of demand not in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have reversed the credit vide making debit entries during June, 2017. after the reversal of cenvat credit, the appellant filed refund applications during June to Aug-2017 Show Cause Notices were issued proposing denial of said refund. The assistant Commissioner denied the refund claims on merit which was upheld by the Commissioner (Appeals). Therefore, the appellant filed the present appeals before this Tribunal. 2. Shri Suriyanarayanan, Learned Counsel appearing on behalf of the appellant submits that the issue on merit has been decided against the appellant in the case of NIRMA LTD. Vs. COMMISSIONER OF CE ST, BHAVNAGAR- 2018(361) ELT 136 (Tri.-Ahmd). The period of cenvat credit availed in respect of education and SHE cess was be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s beyond the normal period. Therefore, the recovery of the same is not sustainable on time bar consequently they are entitled for the refund. The appellant have strongly relied upon the decision of Nirma Ltd(supra) wherein the demand for the extended period was set aside. I find that in the present case it is not a case of demand but the appellant have paid the amount of cenvat credit accepting their mistake that the cenvat credit in respect of CVD of the custom duty is not admissible. This issue was raised by the audit and consequently the appellant have paid the amount. It is pertinent to note that the issue of non availability of the cenvat credit has been decided by this Tribunal in the case of Nirma P.Ltd and ors Vs. 2018(361) ELT 136 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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