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TMI Blog2018 (9) TMI 1778X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles of harmonious construction and interpretation of rule, the appellant right to avail the credit at the time of coming out of the exemption scheme cannot be curtailed down by adopting Rule 4(1) of the Cenvat Credit Rules - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/52061/2018-SM (Arising out of Order-in-Appeal No. 101(AG)/CE/JDR/2018 dated 24.2.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that they cannot avail the Cenvat credit on the basis of the Bills of Entries which are more than six months old, initiatied proceedings against them resulting in passing of the present impugned orders. 3. I find that an identical issue was dealt by the Tribunal in the case of M/s Sanwariya Tiles Pvt. Ltd. others Vs. CEC CGST, Jodhpur vide Final Order No. 52101-52102/2018 dated 1.6.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Rule 3(2), as infructuous. Admittedly, 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be interpreted in a manner so as to 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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