2024-VIL-322-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Availment of benefit of area-based Notification No.01/2010-CE dated 06.02.2010 - Appellant procured inputs from various vendors, located in Jammu & Kashmir and availed CENVAT credit on the same – Denial of CENVAT credit on the ground that the Notification No. 01/2010-CE was not mentioned in Rule 12 of CENVAT Credit Rules, 2004 during the relevant period - Whether a manufacturer, working under Notification No. 1/2010, can avail Cenvat Credit of inputs purchased from the manufacturers who are also availing the same Notification – HELD – unless otherwise specified, a notification has to be considered only prospectively. When there is no confusion, Legislative intent cannot be read into otherwise clear words of the statute - If the Notification No. 1/2010 is not listed under Rule 12 of CCR, 2004 before 19/01/2014, it cannot be assumed that it will have the retrospective effect and during the period 1/05/2012 to 19/11/2014 also the credit is admissible even when the suppliers availed the Notification 1/2010 - Cenvat Credit Rules cannot be read in isolation. If the Notification No. 1/2010 is not listed under Rule 12 for a certain period, it cannot be held that credit would still be admissible in view of Rule 3(1). Such a proposition would not only render the other Rules of the Cenvat Credit Rules, particularly Rule 12, not only redundant but also would lead to unintended interpretation - the appellants are not eligible to avail Cenvat Credit during the impugned period, that is 01/05/2012 to 19/01/2014, as the notification No 1/2010 is not mentioned under Rule 12 during the relevant period. However, extended period of Limitation cannot be invoked for the only reason that a discrepancy has been found during the course of the audit. Therefore, the appellants succeed on limitation - The appeal is allowed on limitation
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