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2019 (1) TMI 1158 - AT - Central ExciseCENVAT Credit - time limitation - Rule 4(1) of CCR, 2004 - it was alleged that CENVAT credit has been availed beyond the statutory period of one year from the date of document which was in contravention of the amended Rule 4(1) of CCR, 2004. Held that:- In the present case, the credit pertains to two Bills of Entry dated 28.05.2013 and 10.06.2013 but the credit was availed in December 2015 - Further, the limitation of one year for availing the CENVAT credit as per Rule 4 of CCR is not applicable in the present case because the invoices pertains to the period prior to the amendment and the amendment has not been made applicable retrospectively. This issue is squarely covered by the decision of Mumbai Tribunal in the case of M/s. Voss Exotech Automotive Pvt. Ltd. Vs. Commr. of C.Ex. Pune-I, [2018 (3) TMI 1048 - CESTAT MUMBAI] wherein it has been held that restrictions on manufacturer to avail credit beyond the period of six months/one year did not apply to invoices issued prior to the dates of notification. Appeal allowed - decided in favor of appellant.
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