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TMI Blog2018 (5) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... entered in the records. Therefore, it cannot be said that the appellant have availed the credit belatedly or there is no claim of the CENVAT Credit by the appellant. CENVAT Credit cannot be denied only due to the delay in taking the credit, however, the facts regarding receipt and use of the inputs needs to be verified, which can be done on the basis of private records and the Books of Account maintained by the appellant - appeal allowed by way of remand. - E/869/2008 - A/86132/2018 - Dated:- 19-4-2018 - Mr. Ramesh Nair, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri M.H. Patil, Advocate, for Appellant Shri Hitesh Shah, Commissioner (AR) for Respondent Per: Ramesh Nair The facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly disallowed. He placed reliance on the following judgments: (a) Alembic Ltd. - 2013 (293) ELT 119 (TN) (b)Steel Authority of India Ltd. - 2013 (287) ELT 321 (Tri) (c) Lubi Electronics - 2009 (245) ELT 551 (Tri) (d) Piertite India - 2010 (250) ELT 49 (Tri) (e) Jagdamba Polymers - 2010 (253) ELT 626 (Tri). 3. Shri Hitesh Shah, learned Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per the provisions of CENVAT Credit Rules, the appellant was supposed to avail the credit immediately. Therefore, the availment of credit after almost 4 years is in contravention of the provisions. Therefore, the credit is not admissible. He further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de claim for the CENVAT Credit. It is further observed that as per the submissions of the learned Counsel, the appellant have made the entries of all receipts of their inputs in the private records and in Books of Account be so, the credit cannot be denied only on the ground that the credit was not taken in the particular CENVAT account, which is not the prescribed record. As per the provisions of CENVAT Credit Rules, the requirement for allowing the credit is the inputs/input services should be received in the factory of the manufacturer and the same should be used in or in relation to the manufacture of final product. It is obvious that when input is received, the same is entered in' the records. Therefore, it cannot be said that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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