AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2000 (6) TMI 78
X X X X Extracts X X X X
X X X X Extracts X X X X
....have obtained necessary 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 co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f passing the order in original, 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 bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns made and on verification of the 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 whi....