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TMI Blog2012 (11) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... al duty paid in the month of December 2008, January 2009 and February 2009 which is beyond the period of one year and hence as per the provisions of Rule 4 of Cenvat Credit Rules – Held that:- Provisions of Rule 4(1) of Cenvat Credit Rules, talks about availment of credit, immediately, on receipt of the inputs and it is his submission that there is no dispute regarding the receipt of the duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods during the period April 2007 to December 2008. The Revenue s case is that the appellant had taken the cenvat credit and special additional duty paid in the month of December 2008, January 2009 and February 2009 which is beyond the period of one year and hence as per the provisions of Rule 4 of Cenvat Credit Rules, the appellant is not eligible to take the cenvat credit. 4. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption thereof in the factory premises and also the duty paid nature of the said goods. It is also seen that the judgment of the Tribunal in the case of SGS India Pvt. Ltd. (supra) may prima-facie cover the issue in favour of the assessee. We are of the view that the appellant has, prima-facie, made out a case for the waiver of the pre-deposit of the amounts involved. Accordingly, we allow the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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