2004 (3) TMI 248

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....Commissioner (Appeals), whereby the claim for Modvat credit in respect of CVD paid on the inputs imported was denied on the ground that, credit was taken after six months from the date of Bill of Entry, which was a violation of Rule 57G(5) of the Central Excise Rules, 1944. Accordingly, the Commissioner (Appeals) held that the adjudicating authority had correctly denied the credit. 2. Heard bot....