2000 (12) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k, Advocate, for the Respondent. [Order].  The Revenue has filed the above application for reference of the following question of law stated to have arisen out of Tribunal's Final order No. A/533/99-NB, dated 29-6-1999 : "Whether CEGAT is justified in allowing credit on certificate issued under Rule 57E of the Central Excise Rules, 1944 after six months of the date of issue of the sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unal which held that the limitation period under Rule 57G(2) of the Central Excise Rules for taking credit from 29-6-1995 does not operate with retrospective effect. The Tribunal followed the Larger Bench decision in the case of TELCO v C.C.E., Bombay [1996 (87) E.L.T. 157] and set aside the impugned order and restored the order passed by the Additional Commissioner. Hence, this reference applicat....