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2019 (9) TMI 1587 - CESTAT NEW DELHICENVAT Credit - duty paying documents - case of Revenue is that the impugned availment of cenvat credit the Notification introducing third proviso of Rule 4 (1) of Cenvat Credit Rules, 2004 was not in existence - HELD THAT:- The period of six months with respect to both the impugned Bills of Entry expires before the incorporation of proviso 3 in Rule 4 (1) of CCR, Rules, which waives the limitation of six months from the date of Bill of Entry. It is apparent from the Notification dated 1st September, 2014 that there is no stipulation in the amending Notification for same to be applicable retrospectively. Rules of interpretation provide that whenever any statute is newly added, the same has prospective effect only, unless and until it is specifically provided in the amending statute or the amendment is by way of substitution of an existing provision, mainly by way of clarification or removal of defects. The same is not true for the impugned notification. Rule 9 of Cenvat Credit Rules, 2004 otherwise mandates the period of six months from the date of issue of relevant document for the purpose of raising respective claim. The Commissioner (Appeals) has committed no error in holding that Cenvat Credit has been availed beyond six months of the impugned Bills of Entry - appeal dismissed.
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