TMI Blog2019 (5) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... een availed within the six months of the issue of the receipts. It becomes clear that while availing the said cenvat credit assessee has contravened the time limit of both the provisions relevant for the availment of the cenvat credit even on supplementary invoices. The argument of the appellant of not receiving the invoices in time and the emphasis upon RTI application is not sufficient to extend any benefit in favour of the assessee because as per the Rules of Interpretation of Law, the language of the statute has to be read strictly in terms of the language therein. Both the Rules as quoted above have no ambiguity as far as the time for the availment of cenvat credit is concerned. There is nothing nor even the RTI applications which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed cenvat credit on coal amounting to ₹ 21,54,707/- on the strength of nine supplementary invoices of March and May, 2013 issued by M/s. SECL since the credit availed was after six month of the date of issuance of those invoices. The Department vide the show cause notice No. 13615 dated 06 November, 2015 has proposed the recovery of the aforesaid amount of cenvat credit as being not allowed to the appellant being in contravention of Rule 4(1) and Rule 9 (1) (b) of Cenvat Credit Rules, 2004. The interest at the appropriate rate and the proportionate penalty was also proposed to be imposed upon the appellants. The said proposal was confirmed by the original adjudicating authority. The Order under challenge has upheld the said confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of the cenvat credit availed. Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties and perusing the case law as well as the decision relied upon by the appellant, it is observed and held as follows: 5.1 Admittedly the demand raised by the Department against M/s. SECL is under challenge before the Hon ble Supreme Court, however, with respect to the duty on royalty, stowing charges, etc. The cenvat credit can still be availed by the manufacturer on the strength of supplementary invoices issued by M/s. SECL. Rule 4(1) and Rule 9(1) (b) of Cenvat Credit Rules entitles the manufacturer for the same. The Rules read as follows: Rule 4(1) of the Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit subject to following conditions: (a) The credit has to be taken immediately on the receipt of inputs [Rule 4(1)] (b) It has to be availed within a period of six months from the issue of the invoice [Rule 9 (1) (b)] (c) The additional amount of duty is recoverable from the manufacturer on account of any non levy or short levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any provisions of the Excise Act or of the Customs Act or the Rules made therein with the intent to evade the payment of duty. 5.2 In the present case, admittedly the supplementary invoices on which credit has been availed were issued in March and May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit entry No. 118-127, the appellant cannot be allowed to take a stand of the impugned cenvat credit entry No. 113 to be a case of taking re-credit of the amount reversed. Otherwise also, it becomes the case of suppression which again is a condition prescribed for availment of cenvat credit as per Rule 9(1) (b) of CCR, 2004 within the time limit as statutorily fixed. Hence, irrespective of the entitlement of the appellant for availing cenvat credit on supplementary invoices as has been held by this Tribunal in Ultra Tech Cement Ltd. Unit Aditya Cement Works (supra) case, the appellant herein has rightly been denied the availment thereof being barred by time. I therefore do not find any infirmity in the Order under challenge. Same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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