2001 (9) TMI 704

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..... esent appeal is the availability of Modvat credit to the appellant in respect of the inputs lying in stock either as such or as contained in semi-finished or final product, under the provisions of Rule 57H. 2. It is seen that the appellants had earlier filed the declarations under the provisions of Rule 57G which were acknowledged by the Asstt. Commissioner. Thereafter they filed condonation of .....

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..... nder Rule 57G. Similarly I agree with the contention of the appellant that the provisions of Rule 57G(5) as regards taking of credit after a period of six months from the date of issuance invoice cannot be read into the provisions of Rule 57H. Such an introduction of restriction in Rule 57H would defeat the very purpose of the said provisions and would be against the well settled principle of inte .....

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