TaxTMI 
TaxTMI 
2018 (12) TMI 856
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....e appellant cross the threshold limit of value of clearance i.e. Rs. 1.50 Crores that they intimated the Department vide letter dated 20th January, 2015 regarding cenvat credit taken under Rule 3 (2) of Cenvat Rules, 2004 on the inputs (imported marble slabs) lying in stock at the time of said crossing. The cenvat credit of Rs. 4,38,723/- of SAD was taken on marble blocks imported vide Bill of Entry No. 5499271 dated 15.05.2014 and 5577715 dated 22.05.2014. Department vide show cause notice No.4983 dated 02.09.2015 demanded the recovery of the aforesaid cenvat credit alongwith the interest in accordance of Section 11AB of Central Excise Act and imposed of penalty in accordance with Rule 15A of Cenvat Credit Rules, 2004. The said proposal wa....
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....er impressing upon that the manufacturer or the provider of output service was not entitled to avail cenvat credit after six months of the date of issue of any of the documents specified in sub-rule (1) of Rule 9 of CCR 2004 as is mentioned in Rule 4 (1) thereof. Since both the impugned bill of entries were beyond the period of 6 months of appellant crossing the threshold limit of SSI exemption, the cenvat credit has wrongly been disallowed ans has been asked to be recovered. Appeal is prayed to be dismissed. 5. After hearing both the parties, I am of the opinion as follows:- 6. It is an admitted fact of the case that the appellant was availing the benefit of SSI exemption till January, 2015. After crossing the threshold limit of that....
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.... products, namely, articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, the CENVAT credit of duty paid on inputs may be taken immediately on receipt of such inputs in the registered premises of the person who get such final products manufactured on his behalf, on job work basis, subject to the condition that the inputs are used in the manufacture of such final product by the job worker." Provided further, the manufacturer or the provider of output service shall not take cenvat credit after six months of the date of issue of the documents specified in sub-rule (1) of the Rules. 7. From the wording of above 2 rules there is nothing, to my opinion, to suggest that both these Rules cannot be app....
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....seems not acceptable, in view of the settled principles of interpretation. The law of interpretation rests on following phrases: (1) "Ex praecedentibus et consequentibus optima fit interpretation" Meaning : The best interpretation is made from the context. (2) "Injustum est nisi tota lege inspecta, de una aliqua ejus particula proposita judicare Vel respondere Meaning: It is unjust to decide or respond as to any particular part of a law without examining the whole of law. (3) "Interpretare et concordare leges legibus, est optimus interpretendi modus" Meaning: To interpret and in such a way as to harmonize law with laws, is the best mode of interpretation. 10. The Hon'ble Apex Court in the case of Aphali P....
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....nacting a statute where its application may be called for. Nonetheless, the function of the Courts is only to expound and not to legislate. Legislation in a modern State is actuated with some policy to curb some public evil or to effectuate some public benefit. The legislation is primarily directed to the problems before the Legislature based on information derived from past and present experience. It may also be designed by use of general words to cover similar problems arising in future. But, from the very nature of things, it is impossible to anticipate fully the varied situations arising in future in which the application of the legislation in hand may be called for, and, words chosen to communicate such indefinite referents are bound t....