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2019 (4) TMI 473 - AT - Central ExciseCENVAT Credit - invoices issued prior to six months - Rule 4 (7) of CCR - applicability of NN dated 11/07/2014 - due to clerical oversight CENVAT credit entries in the CENVAT account could not be made immediately - Held that:- Similar issue arose before this Tribunal, in the coordinate Bench decision in the case of M/s VOSS EXOTECH AUTOMOTIVE PVT. LTD. V/s CCE, PUNE-I [2018 (3) TMI 1048 - CESTAT MUMBAI] wherein it had been held that the said provision amendment has got only prospective effect and no retrospective effect can be given, and accordingly for the goods and invoices received prior to 1st September, 2014/ 11th July 2014 the Cenvat Credit can be taken being a vested right. The said Proviso inserted by N/N. 21/2014 will have prospective effect only. Thus, CENVAT CREDIT taken by the appellant is held to be in order - appeal allowed - decided in favor of appellant.
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