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2002 (4) TMI 718
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.... DR ORDER By this appeal, assessee is challenging the correctness of the Order-in-Appeal No. 321/96, dated 17-5-96 by which they have not been permitted to utilize the Modvat credit in respect of capital goods under Rule 57Q on the ground that in respect of some of the goods, the assessee had filed declaration after a period of 3 months from the date of receipt of the goods. The goods were r....
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....57G of the C.E. Rules. The circular clarifies that this date of limitation does not cite any cases of capital goods as it may not always be possible to avail the credit within 6 months from the date of issuance of documents. I further notice that Tribunal in the case of Indian L.P.G Cylinder v. CCE, Meerut - 2001 (137) E.L.T. 340 (T-Del.) has also held that where in cases of appellants availed the....