CENVAT Credit Allowed as Six-Month Limitation Cannot Apply to Pre-Amendment Invoices

Tamil Nadu Newsprint and Papers Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) The appeal before the Customs, Excise and Service Tax Appellate Tribunal, Chennai was filed by a paper manufacturing company against Order-in-Appeal dated 13 December 2017 passed by the Commissioner (Appeals), Tiruchirappalli, which had upheld the adjudication order disallowing CENVAT credit and confirming recovery with interest and penalty. The appellant is engaged in the manufacture of printing and writing paper under Chapter 48 of the Central Excise Tariff Act, 1985 and was registered with the...