2019 (9) TMI 1587

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....a Alam, Authorised Representative for the Respondent ORDER None is present for the appellant. Perusal of file shows that the appellant is not diligently pursuing the present appeal. None was present on 26th March, 2019 when the matter was adjourned in the interest of justice. Subsequent thereto also, the notice as issued was duly received by the appellant and the presence was marked through ....

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....missions filed on behalf of the appellants and the opportunity of hearing to the Department is granted. 2. Ld. A.R. has justified the Order-in-Appeal, wherein it has been 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 tha....

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....ng availing cenvat credit under Rule 3 (2) of Cenvat Credit Rules, 2004 on the inputs (imported marble slabs) lying in the stock at that time. The intimation about availing Cenvat Credit of Rs. 3,50,218/- of SAD on marble blocks imported vide Bill of Entry No.4262567 dated 04.01.2014 and Rs. 49,06,198/- dated 14.03.2014 was accordingly informed. The same was disallowed initially vide Order-in-Orig....

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....le 4 (1) of Cenvat 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 li....