TMI Blog2018 (1) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... -availment of ACD paid on the inputs, while availing the credit of basic excise duty and cess paid on the same inputs, can be said to be a result of inadvertent mistake on the part of the assessee. As soon as the said mistake was brought to their notice, by the audit, they availed the credit immediately - credit allowed - appeal allowed - decided in favor of appellant. - E/52828/2015-EX[SM] - A/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took place in the assessees s factory, they were advised that they are entitled to avail the credit of ACD also but the same has not been so availed by them. Realising the mistake, the appellant availed the credit subsequently. 2. The said action of the appellant was objected to by the Revenue on the ground of long gap between receipt of the inputs and the availment of the credit. The lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision is not applicable in the present case, in as much as, the same pertains to the erstwhile Rule 57G of Central Excise Rules,1944 4. On going through the said judgment, I find that the Hob ble High Court has observed that when there is no time limit provided under the law for availment of credit, the Revenue cannot introduce the limitation factor to deny such claim of substantive benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of the final product and duty paid character of the inputs. The non-availment of ACD paid on the inputs, while availing the credit of basic excise duty and cess paid on the same inputs, can be said to be a result of inadvertent mistake on the part of the assessee. As soon as the said mistake was brought to their notice, by the audit, they availed the credit immediately. As such, I am o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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