2001 (12) TMI 295

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....ent. [Order]. - The issue relates to Modvat credit. 2. The department has come with an appeal on the ground that the party was to take Modvat credit within six months from the date of payment of duty. 3. I find that the Commissioner (Appeals) has held that for the purpose of calculating the period of six months for availment of Modvat credit, the date of order of the Assistan....

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....bunal has held that the date of order is the relevant date for calculating the period of six months for the availment of credit and not the date of issue of the invoice etc. Accordingly, I find that the contention of the appellant that the date of the order of the Assistant Commissioner is relevant for calculating the period of six months on the ratio of the Tribunal decision cited above is correc....