2004 (3) TMI 248

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..... d on the inputs imported was denied on the ground that, credit was taken after six months from the date of Bill of Entry, which was a violation of Rule 57G(5) of the Central Excise Rules, 1944. Accordingly, the Commissioner (Appeals) held that the adjudicating authority had correctly denied the credit. 2. Heard both sides. 3. While there is no dispute that credit taken beyond six months from t .....

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