2008 (1) TMI 705

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..... rder per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The Appellants have been denied credit in respect of inputs directly sent to the job workers and received back as intermediate products in the Appellants' factory on the ground that the duty credit on the input has not been taken by the Appellants within six months specified under Rule 56G (5). It is the case of the Appel .....

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..... t within six months in such cases. 3. After hearing both sides and considering the entire facts and circumstances of the case, we are of the view that since some of the goods have been received prior to the date of change i.e. on 29-6-1995 and in any case, since the remaining goods were received soon after the transition to a new system, a lenient view in implementing the changed procedure is ca .....

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