2001 (5) TMI 707

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....der]. -  Being aggrieved by the Order passed by the Commissioner (Appeals), the Revenue has filed the present appeal. I have heard the learned SDR Shri V.K. Chaturvedi and Shri P.R. Biswas, learned Consultant for the respondent(s). 2. Vide impugned order the Commissioner (Appeals) has extended the benefit of Modvat credit in respect of the capital goods received by the respondents even....

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....but within a period of one month under ordinary circumstances and in exceptional cases within further period not exceeding more than another two months from the date of receipt of the said capital goods in the factory. It is seen that the said rule empowers the Assistant Commissioner to condone the delay of total three months and not beyond that. The use of the expression - 'even further period no....