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2018 (12) TMI 240 - AT - Central ExciseCENVAT Credit - Supply of goods to the Ministry of Defence for official purposes - N/N. 63/95-CE dated 16.03.1995 - time limitation - Held that:- Rule 4 of CCR, 2004 was amended w.e.f. 01.09.2014/01.03.2015 and time limitation was prescribed for claiming the CENVAT credit but this amendment cannot be applied retrospectively for the period from June 2009 to January 2010 which is a period of dispute in this case. During the period of dispute, there was no time limitation prescribed under Rule 4 for claiming the CENVAT credit on inputs used in the manufacture of final product. Therefore, rejection of CENVAT credit on the ground of limitation is not sustainable in law. Case remanded back to the Original Authority to decide the claim of the appellant regarding CENVAT credit on inputs on the basis of documents which may be produced by the appellant in support of their claim - appeal allowed by way of remand.
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