1999 (9) TMI 200

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....ndents. [Order]. - Appellants filed this appeal against the order-in-appeal dated 8-5-1997 passed by the Commissioner of Central Excise (Appeals). In the impugned order, the benefit of Modvat credit is denied to the appellants only on the ground that Modvat credit was not taken within six months from the issuance of duty-paying documents. 2. Ld. Counsel, appearing on behalf of the appella....

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....eceived prior to the issuance of the notification, a right to take Modvat credit is accrued and it cannot be denied on the ground that notification restricting the period of six months for which the credit had been taken. He, therefore, prays that the appeal be allowed. 3. Ld. JDR, appearing on behalf of the Revenue, submits that the Notification No. 28/95 was issued on 29-6-1995 and after t....