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2013 (3) TMI 282 - AT - Central ExciseRectification of mistake perceived in 2012 (8) TMI 596 - CESTAT, NEW DELHI - as per department the applicants had taken credit based on invoices dated earlier to 10-9-2004 - Held that:- The present applicant is a manufacturer of excisable goods. Till 10-9-2004 credit of service tax on input services used in manufacture of excisable products was not available. Such credit was extended for the first time by Cenvat Credit Rules, 2004. When such credit was extended a restriction was put that such credit would be extended only in respect of service tax paid on invoices raised on or after 10-9-2004. Dispute relating such circumstances was not before the Division Bench in the case of Idea Mobile Communications Ltd [2011 (11) TMI 423 - CESTAT, NEW DELHI] as relied by assessee so not to accept the argument of the applicant that the issue decided by final order dated 11-11-2011 [2012 (8) TMI 596 - CESTAT, NEW DELHI] was capable of two interpretations. The provision in Rule 9(1)(f) is plain and simple and the credit taken by the applicant was in contravention of the provision without disclosing the fact that the credit was taken against invoices dated earlier than 10-9-2004. So there is no error in the finding in order dated 11-11-2011 in the matter of invoking extended period of time and hence no mistake to be rectified in the order - the present application is basically one for re-appreciation of facts - reject the application for rectification of mistake.
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