1998 (6) TMI 137

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....or the Respondent. [Order]. -  Relevant facts material for disposal of this appeal are as follows :- The appellants herein press for admissibility of Modvat credit in respect of the following three invoices whose relevant particulars are given at page 58 : S. No. INVOICE NO. & DATE DATE OF RECEIPT OF CONSIGN- MENT IN FACTORY DATE OF ENTRY IN RG23 PART I DATE OF ENTRY I....

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....of duty paid on the inputs in terms of those invoices. The credit could not be taken on the date of taking the credit of stock/quantity inasmuch as there were circumstances beyond control of the appellants. The appellants had not received the consignee's copy or the appellants copy of the lorry receipts of the relevant invoices and it is for this purpose that they could not take the Modvat credit ....

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...., the claim is not barred by time under Notification No. 198/76-C.E. Following the ratio of the said judgments ld. Advocate submits that the time limit herein is also relaxable inasmuch as the Modvat credit of stock/quantity had been taken well within six months. 5. Opposing the contentions of the ld. Advocate sh. D.K. Nayyar, ld. JDR submits that proviso to Rule 57G introduced w.e.f. 29-6....