2001 (11) TMI 208

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....ber (J)]. - The appellants are engaged in the manufacture of various medicines and during the period relevant for the purpose of present appeal were availing the benefit of Modvat credit in respect of the inputs used by the appellants in the manufacture of medicines. 2. The provisions of Rule 57G relating to the procedures for taking Modvat credit were amended, vide Notification No. 28/95....

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.... from their RG-23A Part II, in terms of above directions. However subsequently they claimed that the said Notification No. 28/95-C.E., dated 29-6-1995 was made available to the public only when the Official Gazette publishing the same was put on sale. Accordingly, they contended that since the said Official Gazette was received by them on 9th January, 1996 they would not be affected by the Notific....

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....lication in the Official Gazette that is 29-6-1995 or when the said Official Gazette was put on sale to the public; and (ii) whether the said Notification would be applicable in respect of the invoices issued prior to 29-6-1995. He however fairly concedes that both issues are decided against the appellants. He submits that the earlier law laid down by the Hon'ble Supreme Court that the notificatio....

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....it beyond the period of six months from the date of duty paying documents issued prior to the said amendment. 6. Shri A.K. Mondal, JDR appearing for the Revenue submits that in view of both the issues having been decided against the appellants by the Hon'ble Supreme Court and by the Larger Bench of the Tribunal, they no longer survive for decision. 7. We agree with the above subm....