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TMI Blog2005 (4) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the credit of Rs. 1,087.97, the same was disallowed on the ground that the input covered under the relevant invoice was not consigned to the appellants. Appeal No. E/3817/98 is against the denial of these credits. 2. In respect of the countervailing duty (CVD) [Rs. 16,48,659/-] paid on inputs imported and cleared under two Bills of Entry dated 11-2-1994, the appellants had taken Modvat credit on 11-12-1995. This credit was also disallowed by the lower authorities on the ground of time bar under Rule 57G ibid. Hence Appeal No. E/3816/1998. 3. Heard both sides. In respect of the credit of Rs. 21,423/- ld. Counsel for the appellants submitted that this credit had been taken on input received in their factory before a period of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 [Ashok Leyland Ltd. v. CCE, Chennai] 4. Ld. JDR submitted that the credit of Rs. 21,423/- taken 27-2-1996, after a proviso laying down period of limitation of six months for taking input duty credit was added to Rule 57G(2) by Notification No. 28/95-C.E. (N.T.), dated 29-6-1995, was taken beyond the said period of limitation and the same was rightly disallowed by the adjudicating authority and the first appellate authority. Ld. DR in this connection relied on the Tribunal's Larger Bench decision in Kusum Ingots Alloys Ltd. v. Commissioner - 2000 (120) E.L.T. 214 (Tri.-LB) and the Supreme Court's judgment in Osram Surya (P) Ltd. v. Commissioner - 2002 (142) E.L.T. 5 (S.C.). In respect of the credit of Rs. 1,087.97, it was submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of an invoice which mentioned another party [M/s. Lakshmi Machineries Ltd.] as consignee. We note that, in the memorandum of appeal No. E/3817/1998, the appellants undertook to produce before the Tribunal documentary evidence of M/s. Lakshmi Machineries Ltd. not having availed input duty credit on the relevant invoice. This evidence, however, was not adduced by the appellants. In the circumstances, we cannot rule out M/s. Lakshmi Machineries Ltd. [consignee as indicated in the relevant invoice] having availed input duty credit. Hence we have no option but to uphold the decision of the lower authorities in respect of the credit of Rs. 1,087.97. 6. Insofar as the credit of CVD is concerned, this credit was taken on 11-12-1995, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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