2008 (1) TMI 414

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..... has sent its reference for us to answer the following questions : "(i) Whether the CEGAT is justified in allowing credit of duly beyond 6 months of the date of the duty paying document contrary to the limitation prescribed in second proviso to Rule 57G(2) of Central Excise Rules as it existed at the material time inserted vide notification No. 28/95-C.E. (N.T.), dated 29-06-1995? (ii) In view .....

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..... y on 11-1-1994 and obtained the certificate from the Superintendent of Central Excise. But the said certificate was in fact dispatched to the assessee herein on 24-8-1995 along with the materials. Based on the same the credit has been availed by. the assessee on 8-9-1995. Thereafter, applying Rule 57G of the Excise Act, the original authority initiated the proceedings and after considering the cas .....

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..... he credit is availed by the assessee. Even though a certificate has been obtained by the Rashtriya Chemicals and Fertilizers on 11-1-1994, when such certificate was not dispatched to the assessee and when the assessee was not aware of the date of obtaining the certificate by its supplier viz., Rashtriya Chemicals and Fertilizers, we cannot find fault with the assessee in availing the credit within .....

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