TMI Blog2019 (7) TMI 1700X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant have taken Cenvat credit within time permissible on the invoices, in question, however due to clerical error the credit was short availed. This fact is apparent on the face of record as demonstrated before this Tribunal - in case of such short credits subsequently taken, the third proviso to Rule 4(1) of Cenvat Credit Rules shall not be applicable. The Adjudicating Authority is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engine parts - automotive solution heads which are dutiable under Chapter Heading 8409 of the 1st Schedule to Central Excise Tariff Act. On receipt of materials/inputs the appellant prepares goods receipt report and thereafter makes entries in their input register and also in RG-23A Part II - Cenvat register. According to the appellant, as per the list of invoices given in para 8.5 of the table o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible, has been subsequently taken by way of rectification entry on 3 November, 2016. 4. The show cause notice dated 14 June, 2017 was issued pursuant on which as it appeared to Revenue that taking of such credit which had been taken short earlier is ineligible under the 3rd proviso to Rule 4(1) of Cenvat Credit Rules, 2004. The said rule reads as follows :- Rule 4. (1) The Cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g ruling in the cases of : (i) Voss Exotech Automotive Pvt. Ltd. v. C.C.E., Pune-I reported in 2018 (363) E.L.T. 1141 (Tri. - Mumbai); and (ii) Commissioner of Central Excise, Lucknow v. Gyan Packaging India (P) Ltd. reported in 2007 (218) E.L.T. 255 (Tri. - Del.) 6. The Learned Authorized Representative of Revenue have relied upon the impugned order. The Learned Authorized Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the credits, in question, have been taken by way of rectification of short paid credit, the same shall be allowed. Accordingly, I also direct the appellant to appear before the Adjudicating Authority with the copies of all the evidences in support of his contentions. I also direct the appellant to appear before the Adjudicating Authority within 60 days on receipt of this copy of the order. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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