2002 (11) TMI 207

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..... shna Valley Development Corporation 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 aga .....

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..... ied were against contracted prices. 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 o .....

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..... the decision of this Tribunal 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 Engi .....

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..... 5. As against the aforesaid 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 orig .....

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..... s should be excluded while 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 asid .....

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