2006 (7) TMI 224

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....h cover assembly, Disc assembly, etc. falling under sub-heading No. 8708.00 of the First Schedule to the Central Excise Tariff Act, 1965. The assessee imported certain inputs and took credit of the additional customs duty paid thereon amounting to Rs. 7,91,430/- after the lapse of 6 months time from the date of issue of Bills of Entry as per the following details :- Bill of Entry and date Amount of credit taken (Ra.) Date of Payment duty as per challan Date of taking credit and RG23A Part II 221989/4-6-99 56,195/- 7-6-99 3290/25-12-99 PD0502095/1-6-99 2,48,830/- 1-6-99 3291/25-12-99 PD0501588/24-5-99 4,86,405/- 24-5-1999 3292/25-12-99 Total 7,91,430/-     2.2 As per....

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.... Tribunal, the Appellate Tribunal, by order dated 7-9-2001, remanded the matter to the original authority for de novo consideration. 2.5 After the de novo enquiry, the original authority, viz., the Assistant Commissioner, by an order dated 31-12-2001 again held that there ia no provision to relax the time limit of six months prescribed under Rule 57G and ordered, for the recovery of the sum of Rs. 7,91,430/- being the irregular credit, under Rule  57-I of the Rules. The said order of the Assistant Commissioner dated 31-12-2001 was again confirmed by the Commissioner (Appeals) by an order dated 8-11-2002. Further, on appeal before the Customs, Excise and Service Tax Appellate Tribunal by the assessee, the Tribunal, by order dated 5-9....

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....dent/assessee, the law on the point is well settled that a manufacturer cannot take the Modvat credit after six months from the date of the documents specified in the first proviso to Rule 57G of the Rules. In Osram Surya (P) Ltd. v. Commissioner of Central Excise, Indore [2002 (142) E.L.T. 5 (S.C.)], the Apex Court, while considering the similar issue with regard to the second proviso of Rule 57G, viz., "provided further that the manufacturer shall not take credit after six months or the date of issue of any of the documents specified in first proviso to this sub-rule", has held as follows :- "…..It specifically states that a manufacturer cannot take credit after six months from the date of issue of any of the documents specified in t....