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2019 (5) TMI 1427 - AT - Central ExciseCENVAT Credit - Rule 4(7) of CCR, 2004 - Whether the appellant is entitled to take Cenvat Credit on Input Service Distributor (ISD) invoice received from their Head Office which was issued after 01.09.2014 beyond the period of six months from the date of the input invoices? - HELD THAT:- It is not in dispute that as manufacturer, the appellant have availed Cenvat Credit within six months from the date on which they received the ISD invoices which are one of the documents specified in Rule 9(1). The Head Office of the appellant who are registered as ISD have availed Cenvat Credit beyond the period of six months - there is no restriction has been placed on availment of Cenvat Credit by ISD during the relevant period under this proviso. The appellant is entitled to avail Cenvat Credit and therefore, the impugned order is unsustainable - appeal allowed - decided in favor of appellant.
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