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TMI Blog2024 (7) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 03/2012-CE(NT) dated 01.03.2013? (ii) Whether in the facts of the present case the Appellant was required to reverse CENVAT credit in terms of Rule 3(5) of CENVAT Credit Rules, 2004? (iii) Whether extended period of limitation can be invoked in the facts of the present case? 2. Shri Ishan Bhatt, Learned Counsel appearing on behalf of the appellant submits that the demand was raised invoking Rule 3(5),(5A) and (5B) of Cenvat Credit Rules, 2004 for demanding the Cenvat Credit on the capital goods removed as such without putting to use. 2.1 He submits that the demand confirmed in the impugned order is without jurisdiction for the reason that during the relevant period there was no mechanism to recover any amount of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE 2017 (11) TMI 1394- CESTAT Bangalore Hindustan Motors Ltd. v. CCE 2019 (7) TMI 1168-CESTAT Chennai Mangalam Durgs & Organics Ltd Vs CCE, Daman 2023 (6) TMI 642- CESTAT-AHMEDABAD CCE, Vadodara v. Indeos ABS Ltd. 2010 (254) ELT 628 (Guj.) Mahindra & Mahindra Ltd. v. CCE, Mumbai 2019 (368) ELT 105 (Tri. - Mumbai) Affirmed by Hon'ble Supreme Court in 2019 (368) ELT A41 (SC) CCE, Surat - II v. Gujarat Glass Pvt. Ltd. 2013 (290) ELT 538 (Guj.) Kansai Nerolac Paints Ltd. v. CCE, Ahmedabad 2016 (339) ELT 467 (Tri. Ahd.) Max Speciality Ltd. v. CCE & ST, Ludhiana 2021 (375) ELT 420 (Tri. Chd.) Bharat Aluminium Co. Ltd. v. CCE, Raipur 2021 (375) ELT 379 (Tri. Del.) CCE, Mumbai v. Special Steel Ltd. 2015 (329) ELT 449 (Tri. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in 2016 (334) ELT A123 (SC) CCE v. Coca-Cola India Pvt. Ltd. 2007 (213) ELT 490 (S.C.) CCE v. Jamshedpur Beverages 2007 (214) ELT 321 (S.C.) CCE v. Narayan Polyplast 2005 (179) ELT 20 (S.C.) 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we are of the view that the present appeal can be disposed of only on the issue of time bar without going into merit of the case. The period involved in the present case is 2009-10 and the show cause notice was issued on 24.06.2013. The fact is not undisputed that the appellant have cleared the capital goods as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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