TMI Blog2018 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly, duty demand along with interest and penalty of 10% was raised against the appellant that attained finality in the order of the Commissioner (Appeals). Hence the appeal. 3. In his memo of appeal and during the course of hearing of appeal, in citing judicial pronouncements of the Tribunal Mumbai reported in 2018-TIOL-985-CESTAT-MUM and other Tribunal reported in 2010 (122) ELT 807 1999 (114) ELT 964, ld. Counsel for the appellant Shri D.H. Nadkarni argued that Notification can have prospective effect only and should be considered applicable to all documents/ invoices raised after 11.07.2014, on which date the amendment was made. Prior to that, no stipulated time was prescribed to avail the said credit. Credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t length and perused the case records including the amended Notification as well as judicial decisions cited by both sides. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
