9911796707
TMI Blog2001 (9) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. This miscellaneous application seeks that the operation of this Tribunal s Final Order No. 2245/2000-NB(SM), dated 21-11-2000 may be suspended till the determination by the Hon ble Allahabad High Court of the question of law directed to be referred to by its order dated 16-2-2001. 2. Final Order No. A/2245/2000/NB(SM), dated 21-11-2000 disposed of Appeal No. E/1515/98-N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deny the applicant the benefit of Modvat credit and . 3. The present stay application has been filed pursuant to the above order of the High Court. In support of the appellants petition for suspension of the operation of our Final Order, it has been submitted that in the instant case procedure followed by the petitioner in respect of receipt of the inputs into the factory and taking of Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that credit may be taken on receipt of the last and final lot of a consignment of input. This procedure led to delay in taking credit and in some cases credit was taken beyond six months from the date of invoice. The delay in taking the credit which led to crossing the six months limit was entirely on account of following a procedure which was approved by the Central Excise authorities themselv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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