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TMI Blog2011 (5) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit in February 2000 and utilising the same cannot be held improper. They have no incentive to take the credit belatedly, delay has been caused at the instance of Central Excise authorities, order is set aside and appeal is allowed - E/2916/2005(SM)(BR) - 292/2011-SM(BR)(PB), - Dated:- 31-5-2011 - Shri M. Veeraiyan, J. Shri S. Sunil, Advocate, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order (Oral)]. This is an appeal against the order of the Commissioner (Appeals) No. 94-CE/APPL/MRT-I/05, dated 31-5-2005. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellants received inputs namely HDPE bags during the period from 28-3-1994 to 7-3-1995 and entered the details of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned advocate also fairly submits that the Single Member Bench vide Misc. order dated 29-6-2009 [2010 (261) E.L.T. 702 (Tri. - Del.)] referred to the Division Bench the following question of law for consideration :- Whether the time limit for taking the credit under Rule 57G of the erstwhile Central Excise Rules, 1944 would be reckoned from the date of entry in RG-23A Part II Register or from the date on which entry made in RG 23 A Part I Register. He also submits that the Division Bench decided the referred issue vide their order dated 13-7-2010 [2010 (262) E.L.T. 1013 (Tri. - Del.)] with the following findings : 8. The period of limitation of six months or nine months as prescribed under sub-rule (5) for availing credit in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal which was on 16-3-1998. Learned SDR also submits that the position regarding the dispute with effect from 7-3-1995 is not clear. 8. Learned Advocate in his rejoinder submits that perhaps after the amendment effective from 29-6-1995 the credit was taken well within the period of six months. 9.1 I have carefully considered the submissions from both sides and perused the records. It is not disputed that the eligibility of credit on HDPE bags was under dispute between the department and the assessee. The Board s instruction dated 14-2-1991 has taken note of such dispute and prescribed the following interim solution : The matter has been examined. Board has decided that in case of disputed inputs show cause notices n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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