9911796707
TMI Blog2006 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... try on the ground that the credit was availed after six months from the date of issue of the Bills of Entry. The credit involved is to the tune of Rs. 2,11,41,077/-. 3. Shri Rajesh Chander Kumar, the learned Advocate appeared for the appellants and Shri R. K. Singla, learned Jt. CDR appeared on behalf of the Revenue. 4. The learned Advocate urged the following contentions :- (i) In denying the Modvat credit, Rule 57G has been invoked. During the relevant period, Rule 57G(3) provides that Modvat credit on inputs shall be taken, inter alia, under the cover of a triplicate copy of Bill of Entry [57G(3)(c)]. However, according to the Rule 57G(5), the credit shall also not be taken by the manufacturer after six months of the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that the provisions of Rule 57G(5) would also apply to the Bill of Entries :- (a) M/s. Duracell (India) Pvt Ltd. v. Commissioner of Central Excise, New Delhi-III [2004 (167) E.L.T. 201 (Tri. -Del.)] (b) M/s. Ashok Leyland Ltd. v. Commissioner of Central Excise, Chennai - III [2005 (187) E.L.T. 355 (Tri. - Chennai)] (vi) In Duracell (India) Pvt. Ltd. case (supra), the Tribunal relied on the Larger Bench decision in the case of M/s. Kusum Ingots & Alloys Ltd. v. Commissioner of Central Excise, Indore [2000 (120) E.L.T. 214 (Tribunal - L.B.)]. (vii) In the Ashok Leyland Ltd. case (supra), the Tribunal followed the Larger Bench of the Tribunal decision in the case of Kusum Ingots & Alloys Ltd. (supra) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the Larger Bench for the following question :- Whether Bill of Entry is a document "issued" for the purpose of applying the provisions of Rule 57G(5) and thus covered by Rule 57G(5) of the Central Excise Rules? 5. The learned Jt. CDR reiterated the findings in the impugned order. 6. We have gone through the records of the case carefully. The short point in this appeal is whether the Bill of Entry is a document "issued" for the purpose of applying the provisions of Rule 57G(5) of the Central Excise Rules. In the following cases, the Tribunal have held that the Bill of Entry is not a document coming within the purview of the Rule 57G(5) :- (a) M/s. Bullows Paint Equipment Pvt Ltd. v. Commissioner of Central Excise, M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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