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TMI Blog2007 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. E/3120/2005 - Final Order No. 1207/2007-SM(BR)(PB) - Dated:- 2-8-2007 - [Order per] - The Revenue has challenged the order dated 28-3-2005 made by the Commissioner (Appeals) setting aside the order of the Assistant Commissioner by which Cenvat credit of Rs. 45,000/-, utilized by the respondent, was set aside and penalty of Rs. 5,000/- imposed. 2. The respondent was engaged in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount credited on 16-3-1998, being beyond the period of six months from the date of issue of the invoice dated 26-3-1997, was not admissible in view of the provisions of Rule 57G(5) of the Central Excise Rules, 1944. 4. The learned authorised representative for the Department contended that, the Commissioner (Appeals) had committed an error in up-setting the order of the Assistant Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change the date of that entry which was within six months from the date of the invoice. The Commissioner (Appeals) has, on the basis of the decisions of the Tribunal in the case of CCE v. Ennore Foundries , reported in 2001 (42) RLT 682 (T); Maharashtra Krishna Valley Development corporation v CCE, Pune II reported in 2003 (159) E.L.T. 276 (T) 2003 (57) RLT 70 and SRF Ltd. v. CCE, Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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