2006 (3) TMI 422

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.... Ms. Ashima Bansal, JDR, for the Respondent. [Order]. -  Under the sub-rule (5) of Rule 57G of the Central Excise Rules of 1944, it is provided that credit shall not be taken by the manufacturer after six months of the date of issue of any document specified in sub-rule (3) and whether the intermediate products manufactured by the user of inputs specified under Rule 57-J are received b....

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....s made on 28-5-97, would be on the last day of the expiry of six months after the date of issue of the notice. The learned Appellate Commissioner has not considered the manner in which the period of six months should be computed. The matter, therefore, requires consideration since a prima facie case has been made out on this aspect. 3. As regards the bill of entry mentioned at Sl. No. 29 t....