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2019 (9) TMI 701 - CESTAT AHMEDABADCENVAT credit - time limit availing credit - sub-rule (7) of Rule 4 of Cenvat Credit Rules - HELD THAT:- It is not in dispute that when the credit was taken i.e. on 28.02.2015, proviso to sub rule (7) of Rule 4 of CCR provided that such credit could not have been availed. - proviso restricting the credit within 6 months will apply from the date 1.9.2014 for the availment of cenvat credit after that date. The rule was clear and there was no ambiguity in the Rule. The rule changed with effect from 01/03/2015 and the words ‘six months’ were changed to ‘one year’. - The amendment so made to the said proviso would have prospective effect. Consequently, the credit would not be admissible to the appellant since the duty was paid during the period 02.04.2014-31.08.2014 and credit was availed on 28.02.2015. Time limitation - HELD THAT:- There is absolutely no ambiguity in the law and thus, the availment of credit after six months clearly amounts to misdeclaration, suppression and fraud - the extended period has been rightly invoked. Appeal dismissed - Decided against appellant.
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