TaxTMI 
TaxTMI 
2005 (4) TMI 447
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....dent. [Order]. - Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 2.Shri Chattopadhyay submits that the dispute in the present case is with regard to availing Modvat credit on the endorsed invoices issued during the period from 7-2-94 to 14-3-94. The credit was taken during the period from 12-4-94 to 16-4-94. It was alleged i....
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.... following decisions : (i) 1996 (83) E.L.T. 620 (Tribunal) (ii) 1997 (96) E.L.T. 627 (Tribunal) He, therefore, submits that the demand is barred by limitation. The show cause notice was issued on 20-4-1999 whereas the credit was taken in April, 1994. No suppression of facts or wilful misstatement with intent to evade payment of duty is there....
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....ise Rule 57G has been mentioned. Under Entry No. 10, the endorsed Gate Pass has been mentioned as documents on which Modvat credit can be availed provided that the documents have been issued before 1st April, 1994 and the credit under the said Rule has been taken on or before 30th June, 1994. A clarification was also issued by Circular No. 14/89, dated 17-4-1989 by the Ministry of Finance that the....