2001 (2) TMI 188

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....Noida initiated the proceedings against the appellants on the grounds that they imported 'Mid Sole Sheets' through the Air Cargo Units, Customs House, New Delhi vide Bill of Entry No. 208312. The date of this Bill of Entry is stated to be 30-1-1995. It is alleged that they availed the Modvat credit amounting to Rs. 55,194/- on the strength of this Bill of Entry after expiry of six months in violat....

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....C. Cargo dated 31-1-1995 4. Release of goods by Asstt. Commissioner dated 14-6-1995 5. Clearance from Airport Authority dated 16-6-1995 6. Receipt in Part-I Entry (RG 23A) dated 23-6-1995 7. Credit taken in RG 23A Pt.II dated 7-9-1995 4. It would be seen from the above entries, that the Bill of Entry in the present case is dated 30-1-1995 in respect of which the duty is paid on 1-2-1....

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....cified under Rule 57-J are received by the manufacturer, after nine months". 5. The crucial point for consideration in this case is as to what should be reckoned as the date of issue of the B/E in terms of this sub-rule. The sub-rule (3) of Rule 57G provides that no credit under sub-rule (2) shall be taken by the manufacturer unless inputs are received in the factory under the cover of any of the....