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2013 (11) TMI 742 - AT - Central ExciseDisallowance of Transitional cenvat credit – manufacturing of Cotton Fabrics, Man made Fabrics and Knitted/Hosiery Fabrics - Requirement to make declaration of stock as on 31.03.2003 as per Notification No.40/2003 – Held that:- The Government of India intended that so long as the assessee keeps the records of production, clearance, particulars of receipt of inputs and pays the applicable duty, all procedural lapses, if any, should be ignored - The appellant filed declaration for their stock as on 31-03-2003 for stock lying in their factory - The appellant qualifies and satisfied the Government of India’s scheme and has kept the records of production, clearance, particulars of receipt of inputs processed it and paid the applicable excise duty on clearance of their final products – Following OMKAR TRADERS Versus COMMISSIONER OF C. EX., AHMEDABAD [2009 (10) TMI 795 - CESTAT AHMEDABAD] - one time transitional credit under Rule 9A allowed to the appellant - I have also taken into consideration all factors relating to the case and come to conclusion that if such one-time credit is not allowed as envisaged in scheme of transforming ‘deemed basis’ into ‘actual basis’, it will cause injustice to the appellant in the facts of the case at the transformation stage itself when the appellant has also paid actual duty while processing inputs on which appellant had taken only credit and also reversed credit. These are the clinching evidences in favour of the appellant apart from the facts of this case, CBEC Circulars, press note and decisions relied upon by the appellant - the revenue has not discharged their burden to prove that the fabrics in question declared as of 31-03-2003 were in fact pertained to period after 01-04-2003 onwards - Revenue has not produced any evidences to prove that the input fabrics were received only after 01-04-2003 - Had it been so, then such fabrics would have been under the cover of duty paying documents. Documents submitted beyond the time limit – Held that:- The appellant’s declaration dt. 13-06-2003 received in the department on 16-03-2003 involving credit - In fact 15-06-2003 was Sunday and declaration dt. 13-06-2003 which was received on 16-03-2003 can be accepted as valid declaration made for claiming onetime credit in terms of Section 4 of the Limitation Act 1963 – Decided in favour of Assessee.
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