2000 (6) TMI 78

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.... clearance certificate from the Committee of Secretaries to pursue these appeals. 2. The COD application is in respect of supplemental appeal which has been filed in view of the earlier CEGAT procedure directing the appellants to file appeals in terms of the number of show cause notices. In terms of the Tribunal's practice the delay in filing the supplemental appeal is condoned by allowing the ap....

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....al, the Notification restricting the time limit for taking credit was not in existence. He further submits that the Tribunal has a taken the view that this period of six months introduced by the said Notification does not have retrospective effect and therefore, the assessees taking MODVAT Credit even beyond the period of six months is justified. This view has also been held in the case of Gujarat....

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....e records, it is clear that the judgments cited before me have full applicability to the facts of this case. The authorities have taken the view that the appellants have not taken the credit within a period of six months from the date of receipt of the goods in their factory. This provision was incorporated by Notification No. 28/95-C.E. (N.T.), dated 29-9-1995 while the credit was taken prior to ....