2004 (2) TMI 579

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.... Advocate, for the Respondent. [Order]. -  In this appeal which has been filed by the Revenue against the impugned order-in-appeal passed by the Commissioner (Appeals), the issue relates to the denial of the Modvat credit on a bill of entry to the respondents on the disputed amount for having availed the same after the expiry of prescribed period of six months under Rule 57G(5) of the R....

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.... has contended that the word 'issued' which has been used in a case of invoice under Clause (3) of Rule 57-G is missing in respect of the bill of entry and as such the period of six months prescribed under Clause (5) of this Rule, did not apply to the bill of entry. He has also referred to the Tribunal's judgment in the case of CCE, Meerut v. Ownes Brockway (I) Ltd., 2003 (59) RLT 999 (T). The lea....

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....documents. No exception has been made in respect of a bill of entry. In other words, it has been nowhere provided therein that in a case of bill of entry, the Modvat credit could be claimed by an assessee after the expiry of period of six months. Therefore, the contention of the learned Counsel that since the word 'issued' has not been used, as in a case of invoice in respect of a bill of entry, i....

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....t in the case of Osram Surya (P) Ltd. v. CCE, Indore, 2002 (142) E.L.T. 5 (S.C.), while considering the constitutional validity of the amendment of Rule 57G through Notification No. 28/95 for insertion of Clause (5) prescribing period of six months, had nowhere ruled that this clause will cover only the invoices and not the bill of entry. Rather it has been observed in that case that after the ame....