2006 (12) TMI 58

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....Central Excise (Appeals) in which it is held that the respondents herein who are importers of various types of goods such as calibration oil and filter paper roll, are eligible to take credit for the reason that the credit on the inputs was taken beyond the period of six months from the date of valid duty paying documents. According to the Revenue, credit is not admissible for the reason that unde....

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.... inadmissible having been extended the period beyond six months period, it is seen that although credit was taken within 9 months from the date of Bill of entry, which is duty paying document in the case of these goods, the inputs were sent directly after import, to the job worker for e.g. Deepak Industrial Chemical, without having been first received in the factory of the respondent, and in such ....