2001 (9) TMI 704

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....aturvedi, SDR, for the Respondent. [Order]. - The short point involved in the present appeal is the availability of Modvat credit to the appellant in respect of the inputs lying in stock either as such or as contained in semi-finished or final product, under the provisions of Rule 57H. 2. It is seen that the appellants had earlier filed the declarations under the provisions of Rule 5....

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....rior to filing of declaration. As such they have got nothing to do with the delay of declaration filed under Rule 57G. Similarly I agree with the contention of the appellant that the provisions of Rule 57G(5) as regards taking of credit after a period of six months from the date of issuance invoice cannot be read into the provisions of Rule 57H. Such an introduction of restriction in Rule 57H woul....