2001 (10) TMI 551

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....hri B.C. Mahay, JDR, for the Respondent. [Order]. -  This appeal has been filed by the appellants against the impugned Order-in-Appeal dated 3-12-99 passed by the Commissioner (Appeals) vide which he had affirmed the Order-in-Original of the Assistant Commissioner disallowing Modvat credit to the appellants under Rule 57G(5) of the Rules. 2. The facts are not much in dispute. Ad....

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....te that credit shall not be taken by the manufacturer after six months of the date of issue any documents specified in sub-rule 3 and where intermediate products manufactured by the user of the inputs specified under Rule 57J of the Rules and received by the manufacturer, after 9 months. This rule as is evident of its perusal is mandatory. Ld. Counsel has fairly conceded before me that Modvat cred....