2007 (3) TMI 573 - AT - Central Excise

Summary

Issues involved:
Interpretation of Rule 57G(5) of Central Excise Rules, 1944 regarding the time limit for availing credit based on invoice date.

Detailed Analysis:

1. Interpretation of Rule 57G(5) of Central Excise Rules, 1944:
The case revolved around the respondent availing credit in their RG23A Part-II on 31-1-2000 based on an invoice dated 31-7-1999. The adjudicating authority disallowed the credit citing a violation of the proviso to Rule 57G(5) due to the credit being taken after six months from the date of the invoice. The Commissioner (Appeals) allowed the credit, noting that the rule refers to the period "after six months from the date of issue" of the invoice, which would end on 31-1-2000. The Revenue appealed against this decision.

2. Contentions of the Parties:
The Revenue, represented by the ld. D.R., argued that the date of issue of the invoice should be considered as the first day for calculating the six-month period. On the other hand, the respondent, represented by the ld. Advocate, relied on Section 9 of the General Clauses Act, contending that the first day should be excluded while calculating the period of limitation, echoing the Commissioner (Appeals)'s findings.

3. Judgment and Legal Analysis:
Upon reviewing the arguments and records, the judge noted that Rule 57G(5) stipulates that credit cannot be taken after six months from the date of issue of any document. Referring to Section 9 of the General Clauses Act, which excludes the first day in computing time, the judge concluded that the date of the invoice should be excluded when calculating the six-month period. Therefore, the judge found no grounds to interfere with the Commissioner (Appeals)'s decision and rejected the appeal filed by the Revenue.

This judgment clarifies the interpretation of Rule 57G(5) in the context of availing credit based on invoice dates under the Central Excise Rules, 1944, emphasizing the exclusion of the date of the invoice when calculating the six-month period.