2002 (6) TMI 473

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...., Consultant, for the Respondent. [Order]. -  In this appeal filed by Revenue the issue involved is whether Modvat credit of duty was available to M/s. Mathura Chemicals Pvt. Ltd., the Respondents. 2. Shri H.C. Verma, learned D.R., submitted that during the period from October, 1994 to December, 1994 the Respondents had taken the Modvat credit on the strength of original copies ....

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....ithin 6 months from the date of filing the Return and as such the show cause notice was not hit by time-limit as the Return was filed in the first week of January, 1995. Regarding availing of credit on the strength of duplicate copy of invoice the learned D.R. submitted that as per Board's Circular No. 70/70/94-CX. 8, dated 24-10-94 duplicate copy of invoice was the specified document for availing....

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....t is to be computed from the date of taking the credit which makes the show cause notice time-barred. 4. I have considered the submissions of both the sides. Notification No. 32/94-C.E. (N.T.), dated 4-7-94 prescribe the invoice issued by a dealer of excisable goods registered with the Central Excise office containing details prescribed under Rule 57GG as a document for the purpose of Rule....