2007 (3) TMI 573

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..... [Order]. -  In this case, the respondent availed credit in their RG23A Part-II on 31-1-2000 on the basis of invoice no. 117 dated 31-7-1999. The adjudicating authority disallowed credit on the ground that the credit was taken after lapse of six months from the date of issue of invoice, in violation of proviso to Rule 57G(5) of erstwhile Central Excise Rules, 1944. The Commissioner (Appeal....