2003 (6) TMI 416

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.... They were availing modvat credit under Rule 57A/Q. During the course of verification, it was observed that the assessee had taken Modvat credit of Rs. 18,072/- on 25-3-2000 and Rs. 1,00,362/- on 18-1-99 based on the invoices. The Commissioner, after due examination, held that the input documents is dated 29-1-98 and the credit had been taken on 25-3-2000 and hence denied the same in respect of Appeal No. 203/2000 (M-II) before him on which the assessee has come in appeal. 3. In respect of appeal pending before him in Appeal No. 204/2000 (M-II), he found that the input invoices were dated prior to 1-9-97 and the credit had been taken on 18-1-99. He found that the aspect was covered by Rule 57G(2A) as it stood during the period and h....

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....versed on 31-12-1996 and 18-2-1997 in the other case. Thereafter, they took up the matter with the concerned Custom House and obtained the relevant documents i.e. Bill of Entry to take the credit which could be obtained by them only on 14-2-1997 and other on 13-3-1997. We find that the credit only of duty which was originally taken at the time of receipt of the goods was reversed by the respondents on being objected to by the audit officers and corrective measures were taken by them and this delay in obtaining copies of the documents i.e. Bill of Entry in this case was contributed by the department also. The credit taken originally was well within the period of six months from the date of issue of the document. It was only that the amounts ....