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TMI Blog2016 (1) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... over of duty paying documents issued in the month of March 1999. The appellants recorded the receipt of the inputs in their RG23A Pt.I register and mentioned the invoice number of M/s. Tisco. But, the appellants sent the invoices to M/s Tisco for some rectification and therefore, the CENVAT credit was not taken in the RG23A Pt.I register immediately. The appellant availed the credit in RG23A Pt.II register during the period from August 1999 to February 2000 as M/s. Tisco returned back of the invoices after rectification. A Show Cause Notice dated 18.09.2003 was issued proposing to deny the CENVAT credit of Rs. 21,17,996.31 alongwith interest and to impose penalty for the period August 1999 to February 2000. The adjudicating authority confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Banner Pharma Caps Pvt. Ltd. vs Commissioner of Central Excise, Vapi 2009 (246) E.L.T. 364 (Tri.-Ahmd.) (b) Alembic Ltd. vs Commissioner of Central Excise, Vadodara 2013 (293) E.L.T. 119 (Tri. Ahmd.) 3. On the other hand, the Learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He drew the attention of the Bench, the relevant provisions of Rule 57G of the erstwhile Central Excise Rules. He submits that there is a correction in the record in respect of credit in RG23A Pt.II. He relied upon the decision of the Tribunal in the case of Panjon Limited vs Commissioner of Central Excise, Indore 2005 (192) E.L.T. 583 (Tri.-Del.). He also relied upon the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the audit officers and corrective measures were taken by them and this delay in obtaining copies of the documents i.e. Bill of Entry in this case was contributed by the department also. The credit taken originally was well within the period of six months from the date of issue of the document. It was only that the amounts of duty credit taken were promptly reversed and thereafter they are entitled to take the same when the correct document has been received. We cannot find correction of accounting error or mistake to be taking of the credit if the entry for making of credit taking is more than six months. We do not find any bar in the Rules providing for such a delay to prohibit availment of Modvat credit. What prohibits is starting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineering Co. Ltd.) the Revenue appeal was dismissed. The relevant portion of the said decision is reproduced below:- "Mr. Bipin Bhatt, learned Advocate appearing on behalf of the appellant submits, under instructions, that the earlier statement, about decision in case of Aurobindo Pharma Ltd. 2001(127) E.L.T. 786, stated to have been challenged before the High Court of Andhra Pradesh is factually found to be incorrect, and in fact, the appellant revenue has accepted the said decision. Mr. Bhatt has in support of the statement made today placed on record communication dated 13.09.2005 received by the Additional Commissioner (Legal), Vadodara Commissionerate from the office of the Commissioner of Customs and Central Excise, Hyderabad-I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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