9911796707
TMI Blog2005 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Krishna Kumar, Member (J)]. Heard both sides. The appellant has filed the ROM application on the following grounds : - (a) While passing the captioned order, this Hon ble Tribunal has lost sight of the fact that the decision of the Larger Bench of the Tribunal in the case of Montari Industries v. CCE, Chandigarh, was not applicable to the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under :- No Credit of specified duty shall be taken unless such capital goods are received in the factory premises of the manufacturer under cover of invoices or bills of entry or any other documents as may be specified under Rule 57G of the Central Excise Rules, 1944 evidencing payment of duty on such capital goods. Rule 57G(2) of the Central Excise Rules, 1944 with which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts specified under Rule 57G of the Central Excise Rules, 1944. Applicant respectfully submits that Rule 52A of the Central Excise Rules, 1944, provides that : - the expression invoice or Gate Pass shall mean assessee s own documents such as invoices, challans, advices and all other documents of similar nature generally used for sale of removal of excisable goods and which contain all parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 29-6-1994 whereby the period for availing the credit was extended from 30-6-1994 to 30-12-1994 even though the said Notification was specifically cited before this Hon ble Tribunal. 2. The ld. Consultant appearing for the appellant submitted that the Larger Bench case of Montari [2001 (134) E.L.T. 662 (Tri. - LB)] is not applicable to the facts of the present case as the Montari case rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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