9911796707
TMI Blog2004 (2) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been filed by the Revenue against the impugned order-in-appeal passed by the Commissioner (Appeals), the issue relates to the denial of the Modvat credit on a bill of entry to the respondents on the disputed amount for having availed the same after the expiry of prescribed period of six months under Rule 57G(5) of the Rules. 2. The learned Commissioner (Appeals) has allowed the Modvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Clause (3) of Rule 57-G is missing in respect of the bill of entry and as such the period of six months prescribed under Clause (5) of this Rule, did not apply to the bill of entry. He has also referred to the Tribunal s judgment in the case of CCE, Meerut v. Ownes Brockway (I) Ltd., 2003 (59) RLT 999 (T). The learned Counsel has also contended that in case the respondents are found to be not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been nowhere provided therein that in a case of bill of entry, the Modvat credit could be claimed by an assessee after the expiry of period of six months. Therefore, the contention of the learned Counsel that since the word issued has not been used, as in a case of invoice in respect of a bill of entry, in Clause (3) the Clause (5) will not apply is wholly misconceived and cannot be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the constitutional validity of the amendment of Rule 57G through Notification No. 28/95 for insertion of Clause (5) prescribing period of six months, had nowhere ruled that this clause will cover only the invoices and not the bill of entry. Rather it has been observed in that case that after the amendment i.e. after the insertion of Clause (5) in Rule 57G, the Modvat credit cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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