TMI Blog2009 (8) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... availed in the year of receipt of capital goods. In the instant case entire credit has been availed in 2007-08, the year following receipt of the goods. This availment is not inconsistent with the legal provisions. In the circumstances, we find the impugned order not in accordance with law. We set aside the same and allow this appeal. - E/542/2009 - 1151/2009 - Dated:- 17-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri Srinivasa Asranna, Authorised Representative, for the Appellant. Shri Ravi Rajendran, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - M/s. Progressive Systems, Bangalore seeks to vacate the demand of Rs. 6,31,311/- being Cenvat credit on capital goods held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not opted to avail Cenvat credit. The assessee in their reply to the show cause notice and during the personal hearing have contended that they had availed of the credit during 2006-07 itself and produced copies of their Cenvat Register showing details of the credit of on Capital Goods availed during the period. Further they have contended that there is no restriction on availment of Cenvat credit on Capital Goods by a SSI Unit during the period when they are availing of the full exemption and the only restriction is on utilization of the credit so availed. In this connection, the assessee has relied on the decision of the Authority for Advanced Rulings, New Delhi in the case of M/s. Bell Packaging (India) Pvt. Ltd. - 2007 (207) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular Financial Year and when the assessee has not crossed the exemption limit during the Financial Year and more importantly not got themselves registered with the Central Excise Department during the Financial Year 2006-07 and not filed the requisite Returns of receipt and availment of Cenvat credit as per the Cenvat Credit Rules, I find that the assessee is not eligible for the credit on Capital Goods availed during 2006-07 and the same is recoverable from them as per the provisions of Rule 14 of the Cenvat Credit Rules, 1944 read with Section 11A of the Central Excise Act, 1944." 2. Vide the impugned order, the Commissioner (Appeals) found that the issue involved was not of utilization but availment. Assessee had wrongly availed credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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