TaxTMI 
TaxTMI 
2003 (10) TMI 419
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....e Respondent. [Order]. - None has come present on behalf of the respondents although on the last date of hearing, the appeal was adjourned on the request of the Counsel, for today. But neither the Counsel has come present nor any representative of the respondents company and no request for adjournment has also been received. Therefore, I proceed to decide the appeal after hearing the learned....
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....sioner (Appeals) had reversed that order on two grounds viz. firstly that the adjudicating authority travelled beyond the scope of the show cause notice and consequently, the period of limitation of six months as set out under 57G for availing Modvat credit from the date of issuance of duty paying documents did not apply to a case where the credit was availed on the Bill of Entry. 4. The R....
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.... paying documents. But the contravention of the provisions of Rule 57G had been also specifically alleged in that show cause notice and it can hardly be disputed that under the said Rule, no Modvat credit can be availed after six months of the issuance of the duty paying documents. Therefore, it is difficult to conclude that the adjudicating authority travelled beyond the scope of the notice while....
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....) Ltd. v. Commissioner of Central Excise, Indore - 2002 (142) E.L.T. 5 (S.C.) wherein it has been observed that amendment to the Rule 57G of the Central Excise Rules introduced by Notification 28/95-C.E. is prospective in nature and credit cannot be taken after more than six months of the issuance of duty paying documents, by the assessee. 6. The nature of the documents on which credit can....