2015 (3) TMI 130

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....hereon. The Superintendent, Central Excise Range, Hapur by an order dated 8th February, 1995 rejected the assessee's application holding that no permission can be granted to store the goods outside the godown. The authority, however, permitted the assessee to store the goods and keep bringing the goods in smaller lots and take credit on the receipt of the last and final lot. For facility, the order of the Superintendent, Central Excise dated 8th February, 1995 is extracted hereunder:- "I have been directed by the Assistant Collector Div IV, Gzb, to inform you that the permission regarding storage of goods in the outside godown is not permissible. However you may store the goods and keep bringing the goods in similar lots and take cre....

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....e Notice No.67/96 dated June 1996, the provisions of Rule 57D(6), now 57G(2), could apply to deny the applicant the benefit of Modvat Credit?" We have heard Sri A.P. Mathur, the learned counsel for the assessee and Sri R.C. Shukla, the learned counsel for the central excise department. Rule 57D(6) now 57G(2) of the Central Excise Rules reads as under:- "Provided further that the manufacturer shall not take credit after six months of the date issue of any of the document specified in first provision to this sub-rule." The aforesaid rules makes it apparently clear that the manufacture shall not take credit after six months of the date of issue of any document. The assessee applied for permission to store the inputs used outside th....