2005 (1) TMI 540

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....SDR, for the Respondent. [Order]. - Heard Shri P.C. Anand, ld. Consultant for the appellants and Shri B.L. Meena, ld. SDR for the Revenue. The Consultant submits that in the present case the appellants have taken credit on the raw materials based on the original invoices after obtaining permission under Rule 57G(6) of the Central Excise Rules, 1944 from the Assistant Commissioner, Salem vide....

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....ioner. Such credit can be taken by the appellants in view of the Circular No. 275/109/96-CX, dated 26-11-1996. The Board's circular reads as under : "What should be the date for computing 6 months period to avail the credit under Rule 57G where :- (i)      Transporter's copy of invoice is lost and the credit is permitted after a period of 6 months. (ii) &nbsp....