2007 (2) TMI 525

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....the ground that the credit had been availed beyond the period of six months from the date of duty paying documents. The total credit involved is to the tune of Rs. 67,21,257/-. 3. Shri M. Narayanaswamy Naidu, learned advocate urged the following points. (i)      The time limit of six months was imposed with effect from 29-6-1995. That time limit should not be applied to transactions that took place prior to 29-6-1995. (ii)    In respect of goods received through job workers, the time limit was nine months vide Notification No. 36/96 (NT) dated 20-11-1996. (iii)   The time limit of six months prescribed on 29-6-1995 was done away with effect from 1-4-2000. Such procedural cha....

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....  Relied in 2001 (127) E.L.T. 876 (Tribunal Delhi) *       Distinguished in 2001 (128) E.L.T. 311 (Commissioner (Appeals)) *       Relied in 2001 (131) E.L.T. 109 (Tribunal Delhi) *       Relied in 2001 (131) E.L.T. 137 (Tribunal Delhi) *       Referred in 2001 (131) E.L.T. 140 (Tribunal Delhi) *       Followed in 2001 (132) E.L.T. 401 (Tribunal Delhi) *       Referred in 2001 (134) E.L.T. 662 (Tribunal Larger Bench) *       Referred in 2001 (134) E.L.T. 774 (Tribunal Delhi) *     ....