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TMI Blog2013 (12) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been received on 3-11-2005 and the goods covered by the invoice Nos. 91 and 92 each dated 31-12-2005 on the basis of which Cenvat credit had been taken on 31-12-2005, had been received on 3-1-2006 - When the goods were received in the factory, the Cenvat credit cannot be denied – thus, the department can charge only the interest as irregularly taken credit – Decided against Revenue. - E/396/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 31-12-2005 and 92 dated 31-12-2005 in respect of furnace oil, though the furnace oil covered under these invoices had not received on that date, but had been received on 3-1-2006. The department finding that on the dates on which the Cenvat credit was taken by the respondent, the furnace oil had not been received, issued a show cause notice for denial of Cenvat credit and its recovery along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o that stage, they would be eligible for Cenvat credit. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. None appeared for the respondent, though a notice for hearing had been issued to them. Heard Ms. Shweta Bector, the learned DR who assailed the impugned order and pleaded that when on the dates of taking Cenvat credit, the inputs had not been rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 3-1-2006. When the goods were received in the factory, the Cenvat credit cannot be denied. Therefore, the department can charge only the interest as irregularly taken credit, which is what the CCE (Appeals) has ordered. In view of this, I do not find any infirmity in the impugned order. The Revenue s appeal is dismissed. (Pronounced in the open court) - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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