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2019 (5) TMI 1244 - AT - Central ExciseCENVAT Credit - duty paying documents - credit availed on the strength of supplementary invoices issued by the subsidiary companies of Coal India Limited i.e. M/s. South Eastern Coalfields Limited (M/s. SECL) against the coal receipts despite that the appellants units has been closed since June, 2013 - HELD THAT:- In the present case, admittedly the supplementary invoices on which credit has been availed were issued in March and May 2013 and the credit there upon has been availed in March 2014, December, 2014 and January, 2015. Thus, the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue of the receipts. It becomes clear that while availing the said cenvat credit assessee has contravened the time limit of both the provisions relevant for the availment of the cenvat credit even on supplementary invoices. The argument of the appellant of not receiving the invoices in time and the emphasis upon RTI application is not sufficient to extend any benefit in favour of the assessee because as per the Rules of Interpretation of Law, the language of the statute has to be read strictly in terms of the language therein. Both the Rules as quoted above have no ambiguity as far as the time for the availment of cenvat credit is concerned. There is nothing nor even the RTI applications which can give any reason to have an extended interpretation to both these provisions. Appeal dismissed - decided against appellant.
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