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TMI Blog2004 (7) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... enue is against the Order-in-Appeal No. 440/2003 (Pondicherry), dated 12-8-2003 passed by the Commissioner of Central Excise (Appeals), Chennai by which the Commissioner has set aside the order of the original authority and allowed the appeal of the party. The original authority had disallowed the credit on the ground that Modvat credit was taken after expiry of six months from the date of issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing penalty of Rs 2,000/-. Aggrieved by the said order, the party moved the Commissioner (Appeals), who by the impugned order allowed their appeal. 3. Heard Shri A. Jayachandran, learned JDR who defended the department s view. 4. Shri M.V. Raman, learned Advocate, appearing on behalf of the respondents submitted that the allegation of the department is that the assessee-respondents have taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n receipt of the inputs. Their plea is that since entry in RG 23A Part II has been made only on 27-12-1999 which is beyond the period of six months from the date of issue of documents which was on 30-3-1999, the assessee-respondents are not entitled to the credit. In the present case, neither there is any dispute about the receipt of the inputs and their proper accounting in the prescribed Registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary entry in RG 23A Part II also within time, as there was payment of duty only on one occasion. In the background of the above facts, I am of the view that the assessee-respondents have substantially complied with the requirement of rules and hence credit cannot be denied to them. I, therefore, uphold the impugned order and reject the Revenue appeal. Ordered accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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