2018 (7) TMI 605

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..... se Appeal No. 51032 of 2018, 51129- 51135 of 2018, 51302/2018 - A/52297-52305/2018-SM[BR]
Central Excise
Shri Ashok Jindal, Member (Judicial) Ms. Rinki Arora and Shri Ranjeet Ranjan, Advocates for the Appellants Shri K Poddar and S Nunthuk, AR for the Respondent ORDER Per Ashok Jindal: The appellants are in appeal against the impugned orders wherein cenvat credit sought to be denied .....

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..... f the Rules, were expired. Therefore, Revenue is of the view that in terms of Rule 4(1) of the Rules, the appellants are not entitled to avail cenvat credit beyond six months from procurement of inputs. In these set of facts, various Show cause notices were issued to the appellants which were adjudicated and cenvat credit was denied. Against these orders, appellants are before me. 4. Heard the pa .....

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..... ted by the Revenue. Therefore, in terms of Rule 3(2) of the said Rule, the assessee is entitled to avail cenvat credit on inputs but in terms of Rule 4(1) of Cenvat Credit Rules within six months from the said date when the goods become dutiable. Same view has been taken by this Tribunal in the case of M/s. Sanwaria Tiles Pvt. Ltd. vs. CEC & CGST, Jodhpur [ Final Order No. 52101-52102/2018 dated 1 .....

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..... f credit within a period of six months from the relevant document applies whether an assessee is already working under the cenvat credit scheme and is availing the cenvat on regular basis. A harmonious interpretation of both the rules leads to the above conclusion. By referring to one provision of law, the other provision cannot be made otiose, as per the settled principle of interpretation. It is .....

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..... pugned orders and allow both the appeals with consequential relief." 7. In view of the above analysis, I hold that appellants are entitled to avail cenvat credit which is disputed by the Revenue in the captioned appeals. Therefore, the impugned orders are set aside. 8. In the result, the appeals are allowed with consequential relief. (pronounced in the open court)
Case laws, Decisions, Jud .....

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