2004 (8) TMI 614

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...., SDR, for the Respondent. [Order]. - This appeal has been filed against the order-in-appeal passed by the Commr. of Central Excise (Appeals), Ranchi, dated 25th August, 2003. Heard Shri P.K. Das, Advocate for appellant and Shri T.K. Kar, SDR for Respondent. Mr. Das submits that the Commissioner of Appeals rejected the appeal of the appellant on the grounds that there is no indication of ava....

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.... rule and procedures. Rule 57A(5) is to place that credit shall not be taken by the manufacturer after 6 months of the date of issue of invoice evidencing payment of duty. Thus the finding of the Commissioner (Appeals) is contradictory and inconsistance. He submits that the appellant on the face of invoice No. 12, dated 24th April, 1999 together with invoice No. 68, dt. 29th July, 1998 states that....

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....il, 1999 on the basis of invoice No. 12, dated 24th April, 1999 which is not within 6 months from the date of issue of invoice. He relied on the decision rendered in Maharashtra Krishna Valley Devp. Corpn. v. Commr. of Central Excise, Pune-II reported in 2003 (159) E.L.T. 276.  2.In reply, learned SDR submits that in present case the appellant has availed Modvat credit on the basis of impr....

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....1999 and No. 68, dated 29th July, 1998. I find that the arguments raised by ld. SDR have 'merit. On the body of the Invoice No. 12, dated 24th April, 1999 date of debit entry of duty is 29th July, 1998 and it is written duty paid vide invoice No. 68, dated 29th July, 1998 which is contrary and in violation of the rules and procedures. Rule 57A(5) prescribes that credit shall not be taken by the ma....