9911796707
TMI Blog2003 (2) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. - Shri. J.H. Kurkure, ld. Consultant appearing on behalf of the appellants submits that the only ground for denial of credit in this case is that the appellants failed to avail the Modvat credit within a period of six months from the date of issue of the invoices in question. His contention is that the period involved in the present case is December, 1994 and at that poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that since the appellants have failed to follow the procedure as per Rule 57F(2) they are not entitled to avail the Modvat credit beyond the period of six months. He also submits that the said circular has been issued on 23-4-1996 and as such it cannot have retrospective effect as the period in dispute involved is December, 1994. He also submits that the invoice is of May, 1994 and as such ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
