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TMI Blog2019 (9) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... tively. Rules of interpretation provide that whenever any statute is newly added, the same has prospective effect only, unless and until it is specifically provided in the amending statute or the amendment is by way of substitution of an existing provision, mainly by way of clarification or removal of defects. The same is not true for the impugned notification. Rule 9 of Cenvat Credit Rules, 2004 otherwise mandates the period of six months from the date of issue of relevant document for the purpose of raising respective claim. The Commissioner (Appeals) has committed no error in holding that Cenvat Credit has been availed beyond six months of the impugned Bills of Entry - appeal dismissed. - Excise Appeal No. 51653 of 2018 [SM] - FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en appreciated that at the relevant time of the impugned availment of cenvat credit the Notification introducing third proviso of Rule 4 (1) of Cenvat Credit Rules, 2004 was not in existence and the situation at that time was that the manufacturer or provider of output service was not entitled to avail the cenvat credit after 6 months of the date of issue of any documents as specified in Sub-Rule (1) of Rule 9 of Cenvat Credit Rules, 2004. Order is accordingly, prayed to be upheld and appeal is prayed to be dismissed. 3. After perusing the written submissions of the appellant, hearing the Department and perusing the record of appeal including the order under challenge, it is observed and held as follows:- That the appellant herein is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit Rules as introduced with effect from 01.09.2014. Period of six month from the Bill of Entry therein had not expired till the introduction of this new proviso. The same is not the fact for the present case. The period of six months with respect to both the impugned Bills of Entry expires before the incorporation of proviso 3 in Rule 4 (1) of CCR, Rules, which waives the limitation of six months from the date of Bill of Entry. Hence, any benefit based upon the decision as relied upon by the appellant in the written submission cannot be granted. 5. It is apparent from the Notification dated 1st September, 2014 that there is no stipulation in the amending Notification for same to be applicable retrospectively. Rules of interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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