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TMI Blog2018 (6) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant Sh. H. C. Saini, AR for the Respondent Per: Archana Wadhwa: Both the appeals are being disposed of by a common order as the issue involved in both of them is identical 2. As per facts on record, the appellants are engaged in the manufacture of marble slabs out of the imported marble slabs. During the period prior to February, 2015, they were availing the benefit of small scale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry was more than six months old. Revenue entertained a view that inasmuch as Rule 4(1) allowed availment of credit only within a period of six months from the date of issuance of the documents, the appellants were not entitled to avail the credit on the basis of more than six months old bills of entry. Accordingly, proceedings were initiated resulting in denial of credit to the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a particular goods or service, the cenvat credit cannot be allowed under Rule 3 of the Cenvat Credit Rules, 2004. 7. I find that the case laws quoted by the appellant are not relevant in the present case. These case laws are applicable when there are two beneficial legislations and assessee can avail either of them. In this case, as held above both rules can be applied simultaneously". 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the appellants were not in a position to avail the credit immediately on receipt of the goods or within a period of six months from the issuance of bills of entry, as long as they were working under the small scale exemption notification. Their right to avail the credit would arise only on crossing the exemption limit. Such right specifically stands extended to them by the provisions of Rule 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render the other provision as inapplicable or ineffective. Substantive right provided under the law cannot be denied by referring to other provision, if such substantive right is otherwise available to an assessee. 7. In such a scenario, by adopting the principles of harmonious construction and interpretation of rule, I hold that the appellant right to avail the credit at the time of coming out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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