2000 (9) TMI 786

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order]. - This appeal arises from OIA No. 3/99 (M-I), dated 25-1-1999 passed by the Commissioner (Appeals), Chennai rejecting the Modvat credit of Rs. 93,667/- on the ground that the credit had been taken beyond six months from the date of invoice and in terms of Notification No. 28/95, the Modvat credit cannot be allowed. 2. Ld. Counsel, Shri R. Raghavan for appella....