2000 (1) TMI 655

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..... se an appeal has been filed by the department against the decision of the Commissioner of Central Excise (Appeals), Mumbai made in Order-in-Appeal No. GKP (955) 678/99, dated 12-4-1999 where under he allowed the Modvat credit for the period June, 1995. 2. The appellants had taken less credit earlier. It is the contention of the department that the assessee cannot take credit of their own, if sho .....

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..... department or the assessee that provision of Rule 57G are mandatory or otherwise. The question involved in this case is whether time-limit will be applicable for taking the less credit which was taken earlier by the assessee. The time-limit has been prescribed from 29-6-1995. It has not been argued by the department that the said notification was of a clarificatory in nature. Hence the argument o .....

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