9911796707
TMI Blog2001 (2) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - The issue involved in this appeal filed by M/s. Madura Coats Limited is whether Modvat credit under Rule 57A is available to them if the same was availed of after six months from the date of issue of duty paying documents. 2. Shri Thakkur, learned Vice President of the appellants submitted that Bill of Entry under which the goods were imported is dated 23-2-1996; that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the requirement of declaration to be a procedural requirement; that similarly requirement of taking the Modvat credit within six months is also a procedural requirement which is also evident from the fact that under the new Cenvat rules, there is no such requirement. Finally, he submitted that the delay is only of 6 days, which should not come in the way of availing the modvat credit. 3.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement is merely a procedural requirement. Availment of credit is a substantive provision and a time limit has been fixed for availing of the said benefit. It does not come in the category of not mentioning any details such as vehicle number under which the goods were transported or PLA entry number etc. It is a legal requirement specifying the time limit within which the credit can be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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