2004 (3) TMI 248 - AT - Central Excise

Summary

The appeal was against the denial of Modvat credit for CVD paid on imported inputs due to taking credit after six months from the Bill of Entry date. The Tribunal allowed the appeal, stating that the limitation of six months does not apply to credit based on a Bill of Entry. The decision was supported by previous judgments. The orders of the lower authorities were set aside.