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2018 (9) TMI 19 - AT - Central ExciseCENVAT Credit - adjustment of credit prior to 01.09.2014 - taking credit after 6 months from the date of invoice - insertion of 6th proviso in the Rule 4 of Cenvat Credit Rules 2004 - assessee sought breathing period since there was limitation prior to insertion of such proviso - Held that:- The insertion of the proviso is limited to its application and no explanation even by way of clarificatory orders by the department is found in respect of application of the Rule to the invoices raised prior to the amendment date or about adjustment of such credit in so called breathing period of nearly one month and three weeks during which period, situation might not have arisen to avail such credit since production is influenced by lot of factors including rainy season, labour problem etc. - The clarificatory order issued by the CBEC Board vide Circular no. 990/14/2014-CX-8 dated 19.11.2014 which has been referred in the show-cause notice is unrelated to the issue in hand since it has exempted the period of limitation in three contingencies if within six months credit was taken for the first time and subsequently reversed. In the case in hand, since appellant had availed the credits on 30.09.2014 in the same month on which the appended proviso to the Rule came into force, it is entitled to avail and adjust the same against the final product of his manufacturing unit. Appeal allowed - decided in favor of appellant.
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