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2011 (4) TMI 844 - HC - Central ExciseInterest - Cenvat credit reversed - Petitioner has not received the challans within the period of 180 days from the date of despatch of the finished products from their Unit - Held that:- Rule 4(5)(a) and 4(6) would make it clear that the non-receipt of challans within 180 days will not dis-entitle the petitioner to avail the Cenvat Credit and it has been made clear that even after the challans were received after 180 days, the manufacturer can take the Cenvat Credit again when inputs and capital goods are received back in their factory or in the premises of the provider of output service and they have to pay interest for the period - Therefore, there is no need to pass such an order on the assumption that the challans were not received within 180 days and if the petitioner is able to prove that he has received the challans within 180 days, he is entitled to avail the credit and even assuming that the challans were not received within 180 days he has to pay the interest or even after the receipt of the challans after 180 days he is entitled to take Cenvat Credit - There is no question of pre-determination of issue by the respondent and the respondent without affording opportunity passed the order, which has adverse effect of civil consequence on the petitioner there is violation of principals of natural justice and on that ground, the impugned order is liable to be set aside and it is set aside - Decided in favour of assessee.
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