2008 (1) TMI 414

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....ant to the direction issued by this Court to C.P. No. 801/02 dated 13-8-2003, the Tribunal has sent its reference for us to answer the following questions : "(i) Whether the CEGAT is justified in allowing credit of duly beyond 6 months of the date of the duty paying document contrary to the limitation prescribed in second proviso to Rule 57G(2) of Central Excise Rules as it existed at the mater....

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.... On facts, it is noticed that the Rashtriya Chemicals and Fertilisers has paid the deficit duty on 11-1-1994 and obtained the certificate from the Superintendent of Central Excise. But the said certificate was in fact dispatched to the assessee herein on 24-8-1995 along with the materials. Based on the same the credit has been availed by. the assessee on 8-9-1995. Thereafter, applying Rule 57G of ....

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.... given a finding that within six months from the date of receipt of the invoice of the goods, the credit is availed by the assessee. Even though a certificate has been obtained by the Rashtriya Chemicals and Fertilizers on 11-1-1994, when such certificate was not dispatched to the assessee and when the assessee was not aware of the date of obtaining the certificate by its supplier viz., Rashtriya ....