1997 (12) TMI 362

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.... Shri.C.M. Patel, Consultant, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - The issue in this appeal is whether the assessee operating under the Modvat credit scheme can take credit on inputs received into his factory after a lapse of 6 months from the date of receipt of goods. The Respondents manufacture excisable goods under Chapter 68 of the Central Excise Tariff....

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....prohibiting such an action of belated taking of credit. He also noted that in the present case the duty paying documents were available at the time of receipt of input on the basis of which only they had taken the input into stock in RG-23A Part-I Register. The present appeal by the Commissioner of Central Excise, Vadodara is against this order. 2. Shri D. Gurnani, the ld. DR relied upon t....