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TMI Blog2006 (11) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) vide which he has allowed Modvat credit of Special Excise duty to the respondents, the Revenue has filed the present. 2.As per facts on record, during the period, December, 2000 to February, 2002, the respondent received 16 consignments of Hexane on which Basic Excise duties and Special Excise duties were paid, but the respondent took credit of only the Basic Excise duties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs. 4,87,024/- on the ground that under Rule 4 of Cenvat Credit Rules, 2002, the assessee was required to take Cenvat credit of inputs immediately on receipt thereof in the factory. 4.The said show-cause notices culminated into two different orders passed by the Deputy Commissioner of Central Excise of disallowing credit along with confirmation of demand. The said orders were appealed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word "immediately" is that there should not be inordinate delay in availing Cenvat credit but in this case appellant has not taken the credit of only special excise duty immediately on receipts of inputs in the factory although they accounted all the inputs in their account properly. Under the wrong impression of their excise clerk that the special excise duty was not available to them because, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02. 7.After considering the submissions made by both sides, I find that apart from the facts that there are judicial and quasi-judicial decisions on the above points, the Board itself has clarified the position vide their letter F.No. 345/2/2000 PRU dated 29-8-2000. In Para 10 of the above clarification, it has been observed that the expression "immediately" is if the manufacturer desires, he can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed credit. As the inputs had already been received by them, and the invoices were available with them, it is only a paper accounting which was required to be done and was done subsequently. In this scenario, there is no chance of any manipulation and wrong availment of credit. This has also been ratio of the Tribunal's decision in the case of Crystal Cable Industries Ltd. v. Commr. of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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