9911796707
TMI Blog1998 (6) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... posal of this appeal are as follows :- The appellants herein press for admissibility of Modvat credit in respect of the following three invoices whose relevant particulars are given at page 58 : S. No. INVOICE NO. DATE DATE OF RECEIPT OF CONSIGN- MENT IN FACTORY DATE OF ENTRY IN RG23 PART I DATE OF ENTRY IN RG23 PART II AMOUNT OF MODVAT 1. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty paid on the inputs in terms of those invoices. The credit could not be taken on the date of taking the credit of stock/quantity inasmuch as there were circumstances beyond control of the appellants. The appellants had not received the consignee s copy or the appellants copy of the lorry receipts of the relevant invoices and it is for this purpose that they could not take the Modvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim is not barred by time under Notification No. 198/76-C.E. Following the ratio of the said judgments ld. Advocate submits that the time limit herein is also relaxable inasmuch as the Modvat credit of stock/quantity had been taken well within six months. 5. Opposing the contentions of the ld. Advocate sh. D.K. Nayyar, ld. JDR submits that proviso to Rule 57G introduced w.e.f. 29-6-1995 is v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no rule or provision for relaxing this time limit. Reliance placed by the ld. Advocate on the citations above have no relevance to the facts and circumstances of this case and in any case to the limitation prescribed under Rule 57G. The concept of date of accrual of the Modvat credit on the date of taking the credit of stock/quantity is not relevant in the case of the clear wordings of proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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