2004 (4) TMI 190

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....ner (Appeal) found and observed that the assessee had availed the 10% credit reversed when goods were sent a job work but were recovered after a period of 180 days and the fact of receipt and despatch being well documented, the dispute about the time period and the delay before 180 days would only be an infirmity but it should not cause and come in way of taking the credit when substantial procedu....

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....11). Therefore, the discretion vested in the officers to extend the time limit by this substitution is taken away and the period of 180 days cannot be extended. However vide sub-rule 57F (7) there is no limit provided for taking the credit of 10% affected under sub-rule 57F(6). The Rule 57F(11) would come under operation if the inputs or partially processed inputs are not received back within 180 ....