TMI Blog2008 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... the department’s case that appellants are not entitled to avail the credit at all - entire issue is revenue neutral - objection is only as regards timing of availment of credit, which cannot be made a basis for denial of the credit - E/4720/2004 - A/1588/2008-WZB/AHD - Dated:- 4-8-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri G.L. Rawal, Advocate, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n used is "invoice" and not "bill of entry", we find that the entire issue is revenue neutral. It is not the department's case that appellants are not entitled to avail the credit at all. The objection is only as regards timing of availment of credit, which cannot be made a basis for denial of the credit at all. 3. Apart from the above, we find that the demand is barred by limitation in as muc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's entitlement to avail the credit on the basis of the same. Having defaced such documents, it cannot be presumed that the Supdtt. was kept in dark or there was any suppression or mis-statement on the part of the appellant, so as to justifiably invoke the longer period of limitation. 4. In view of the above, we set aside the impugned order and allow the appeal with consequential relief to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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