1997 (12) TMI 362

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..... [Order per : K.S. Venkataramani, Member (T)]. The issue in this appeal is whether the assessee operating under the Modvat credit scheme can take credit on inputs received into his factory after a lapse of 6 months from the date of receipt of goods. The Respondents manufacture excisable goods under Chapter 68 of the Central Excise Tariff Act, 1985. It was found that Respondents had availe .....

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..... it. He also noted that in the present case the duty paying documents were available at the time of receipt of input on the basis of which only they had taken the input into stock in RG-23A Part-I Register. The present appeal by the Commissioner of Central Excise, Vadodara is against this order. 2. Shri D. Gurnani, the ld. DR relied upon the Tribunal decisions in the case of Commissioner v. Tamil .....

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..... re has been a consistent view by the Tribunal that the Modvat credit would be taken by the assessee within a reasonable time limit which the Tribunal held to be 6 months. In the present case the credit has been taken by the Respondents after a lapse of more than 6 months from the date of receipt of the input. In such a situation following the ratio of the Tribunal decisions supra the impugned orde .....

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