9911796707
TMI Blog2002 (11) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is a Maharashtra State Government Undertaking engaged in the construction and operation of Irrigation Projects, flood control measures etc. They manufacture pipes from M.S. Plates. While pipes are liable to central excise duty, credit of duty paid on M.S. Plates is available towards payment of duty on pipes under Modvat scheme. The present appeal is directed against Order-in-Original No. 48/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. However, SAIL authorities issued defective invoices without indicating correct particulars of price, duty etc. The appellants point out that the invoices were therefore, returned to Steel Authority for rectification of mistake/inclusion of full particulars. The SAIL authorities issued revised documents only after protracted correspondence and personal visit of officers. The appellants have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Assistant CCE, Hyderabad-IV Division v. Sun-up Botanics (Pvt.) Ltd., 2002 (48) RLT 559 (CEGAT-Ban.) and pointed out that in that case credit came to be taken late since the invoices required correction. The Tribunal held that credit is not deniable on the ground of limitation. The learned Counsel referred to the decision of this Tribunal in Natraj Engineers Pvt. Ltd. v. CCE, Patna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d submission on behalf of the appellant, learned DR has pointed out that violation of Rule 57G is clear in the present case as the relevant date could only be the original date of the invoices and not the date of the revised invoices. It was also submitted that the requirement for strict compliance with the provisions of rule could not be dispensed with. 6. Though originally the invoices were pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... computing the time-limit of 6 months under Rule 57G. The time spent in rectification of mistakes in the present case is specifically covered by these decisions. We are in full agreement with the view taken by this Tribunal on the subject. The appellant's case being fully covered by those decisions, the appeal merits acceptance. Accordingly, the impugned order is set aside and the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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