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2018 (12) TMI 1236 - AT - Central ExciseCENVAT Credit - duty paying invoices - invoices issued beyond the six months from the date of invoice - sub-rule (1) of rule 9 of the CENVAT Credit Rules - Held that:- What is required is that that the appellant has to take credit within six months and the fact that they have taken credit within six months only gets reflected in their ER-1 returns. Otherwise, the department has no way of knowing whether they have taken credit within six months - credit has to be taken within a period of six months and the fact that they have taken credit has to be reflected in their ER-1 returns. Otherwise, the entire rule has no meaning and the department has no means of verifying whether the credit was taken as per the Rules. Whether the relevant date for effect of the Notification placing the time limit is the date of invoice or the date on which credit has been taken? - Held that:- The date of the invoice has to be after 01.09.2014 for limitation of six months to apply - In this case since invoices in question were issued prior to 01.09.2014, credit is admissible on this ground alone. Appeal dismissed - decided against appellant.
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