2005 (12) TMI 477

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..... i N.V.B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. The brief facts of the case as narrated in the appeal are as follows : "At initial stage of the present proceedings Assistant Commissioner of the Central Excise, Anand allowed the credit of Rs. 1577.47 taken on grinding wheel holding the said goods as input for the present applicant. The Department filed appeal against the sa .....

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..... nal, the applicant took the above mentioned credit and intimated the fact to the jurisdictional Superintendent with a copy to the Assistant Commissioner. The Range Superintendent served show cause notice to the applicant on the ground that the applicant has taken credit after expiry of 6 months period from the date of issue of duty paying documents, which is not permissible. Disallowance of credit .....

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..... he lower appellate authority wrongly ruled such inputs to be ineligible for availing credit. The Tribunal's order dated 17-7-1997 reversing such a wrong decision made the impugned grinding wheels eligible for credit. The invoices, which were rendered invalid by the order of the Commissioner (Appeals) on 8-10-1990, so to say, got a fresh lease of life only on 17-7-1997 with the issue of Tribunal's .....

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