2002 (9) TMI 238

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.... entitled to take the Modvat Credit in their RG-23A Part-II register after a period of six months from the date of issuance of the invoices, when the inputs have been received by them prior to expiry of six months' period and have been duly entered in the RG-23A Part-I register. 2. Shri B.N. Chattopadhyay, learned Consultant for the appellants submits that there is no dispute that the inputs were....

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....r of Central Excise, Hyderabad v. Arvind Verma Ltd. reported in 2001(127) E.L.T. 786 (Tribunal-Chennai); (ii) C.C.Ex., Hyderabad v. Crest Cables Ltd. reported in 2002 (50) RLT 704 (CEGAT-Chennai); (iii) Hanuman Chromo Coats Ltd. v. C.C.Ex., Bhopal reported in 2002 (47) RLT 728 (CEGAT-Kolkata). 3. Shri A.K. Mondal, learned J.D.R. for the Revenue submits that Rule 57G(5) clearly prohibits taking ....

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....t-I register and the entries could not be made in Part-II register for some reasons and it has taken more than six months for the credit entries to be completed, there is no reason to bring any bar in Rules given to avail the credit. To the similar effect are the other decisions referred to by the learned Consultant. In these circumstances, I am of the view that the impugned Orders need to be set ....