2002 (6) TMI 148

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....appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat Credit was denied to the appellants on the ground that the credit was taken on the strength of original copy of invoice. 2. Heard both sides. 3. The contention of the appellants is that vide Notification No. 2/95-C.E., dated 19-1-95, "duplicate for transporter" copies of invoices were prescribed as valid documents for ....

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.... the inputs. 6. The Larger Bench of the Tribunal in the case of Kusum Ingots & Alloys Ltd. v. C.C.E. reported in 2000 (120) E.L.T. 214 while dealing with the amendment to Rule 57G of Central Excise Rules where the time limit of six months was prescribed for availing the credit, held that after the amendment, the credit can only be taken within six months from the date of issuance of duty-paying....