9911796707
TMI Blog2012 (6) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... from 9.7.04 onwards. However, duty was again imposed on the computers @ 12% vide Sl.No.16 of the Notification No.6/2006-CE dt. 1.3.2006. As a consequence, the appellants became entitled to avail CENVAT credit of duty paid on the inputs/raw materials lying in stock either as such or in work progress or as contained in the final product. 2. There is no dispute about the above legal position of the appellants eligibility to avail CENVAT credit. It is seen that the dispute relates to quantum of credit so availed by the appellants. According to ld. advocate, availment of credit was made by them on the basis of various documents available with them. He submits that inasmuch as prior to the said date, no MODVAT credit was being availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of which the credit was availed, were the subject matter of the proceedings before the Commissioner, he should have considered the short availed credit also instead of only confirming the excess availed credit. He submits that there is no time limit prescribed under the MODVAT Rules for availment of credit and the appellants are entitled to avail the same at any point of time. Elaborating on his arguments, he submits that inasmuch as the computers were not dutiable, the appellants were not maintaining input received documents with a view to avail the CENVAT credit. It is only w.e.f. 1.3.2006, computers became excisable and the need to avail the credit arose. In view of this, consequently, some of the documents were not available in orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to take short availed credit by them. When the entire documents are being scrutinized, it is only fair and just that wherever they have either not availed credit or have short availed the credit, they should be permitted to avail the same in the present proceedings. As such, we set aside the impugned orders and remand the matter to the adjudicating authority for fresh verification of the documents and allow the appellants to avail the short taken credit, if otherwise available to them. Inasmuch as we are remanding the matter for the above purpose, we direct the Commissioner to examine the appellants plea for entitlement of MODVAT credit on the basis of photocopies in the light of the decisions relied upon by them. Appellants are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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