TMI Blog2018 (10) TMI 1762X X X X Extracts X X X X X X X X Extracts X X X X ..... made, refined, reconditioning or for any other reason. Further, Rule 4 of the Cenvat Credit Rules, 2004 provides that the CENVAT Credit in respect of inputs may be taken immediately on receipt of the inputs in the factory by the manufacturer. In this case, the fact is not in dispute that the duty paid goods initially removed from the factory were received back for the purpose of carrying out some process and after completion of such process/activities; the same were removed from the factory on payment of Central Excise duty. Thus, under the provisions of Rule 16 of the Rules, the appellant was entitled to take CENVAT Credit of Central Excise duty paid on excisable goods, which were subsequently returned back to the factory. On examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products. During the disputed period, the appellant had received the duty paid excisable goods, which were removed initially from the factory premises on payment of Central Excise duty under nine numbers of invoices, issued between the period 16.03.2006 and 31.10.2006. Those duty paid goods were received back under the provisions of Rule 16 of the Central Excise Rules, 2002 for carrying out the process of repair/reconditioning etc. Such activities were undertaken in the factory premises between the period 29.12.2006 and 20.03.2007. After completion of the process envisaged under Rule 16 ibid, the duty paid excisable goods were cleared by the appellant on payment of appropriate Central Excise duty. While receiving the duty paid goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. v. Commissioner of Central Excise 2011 (270) ELT 115 (Tri.Mum), to state that such delayed availment of credit is in conformity with the Cenvat statute. Further, she has also referred to the CBEC s Excise Manual of Supplementary Instructions 2005, to submit that if the credit is taken subsequently at a later date, the same cannot be denied. 4. On the other hand, learned A.R. appearing for Revenue reiterates the finding recorded in the impugned order. He also relied on the judgment dated 23.01.2007 delivered by the Hon ble Supreme Court in the case of Rosali V vs. Taico Bank and Ors in Civil Appeal No. 6129 of 2000 and the judgment of the Hon ble Madhya Pradesh High Court in the case of Gangavishan Heeralal v. Gop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly objection raised by the department is that the credit has not been availed immediately on receipt of the duty paid goods, accompanied with the invoices. So far as Rule 4 ibid is concerned, the requirement is that credit on the inputs may be taken immediately . Since the legislatures have used the word 'may' for interpretation of the statute, it cannot be construed differently to mean that the said phrase has to be strictly interpreted. In other words, the authorities conferred with the power to interpret the statutory provisions, should harmoniously read the contents of the statute for the purpose of proper appreciation regarding the reason of availment of belated credit and on satisfaction, liberal view should be taken in exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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