2001 (12) TMI 295 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore ruled on Modvat credit issue. The department appealed, arguing Modvat credit must be taken within six months of duty payment. The Commissioner (Appeals) determined the relevant date for the six-month period is the order date of the Assistant Commissioner, not the invoice date. The Tribunal upheld this decision, dismissing the department's appeal.