2004 (7) TMI 560

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....ndent. [Order]. - This appeal filed by the Revenue is against the Order-in-Appeal No. 440/2003 (Pondicherry), dated 12-8-2003 passed by the Commissioner of Central Excise (Appeals), Chennai by which the Commissioner has set aside the order of the original authority and allowed the appeal of the party. The original authority had disallowed the credit on the ground that Modvat credit was taken af....

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....riginal authority denying the credit as well as imposing penalty of Rs 2,000/-. Aggrieved by the said order, the party moved the Commissioner (Appeals), who by the impugned order allowed their appeal. 3. Heard Shri A. Jayachandran, learned JDR who defended the department's view. 4. Shri M.V. Raman, learned Advocate, appearing on behalf of the respondents submitted that the allegation o....

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.... does not dispute the fact of making entry in the stock account on receipt of the inputs. Their plea is that since entry in RG 23A Part II has been made only on 27-12-1999 which is beyond the period of six months from the date of issue of documents which was on 30-3-1999, the assessee-respondents are not entitled to the credit. In the present case, neither there is any dispute about the receipt of....