2004 (1) TMI 594

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..... e appellants took Modvat credit of Rs. 53,538/- against the invoice of dt. 10-1-97. The credit was admittedly taken beyond the period of 6 months from the date of invoice. The appellants are stating that due to space constraints in the factory the goods in question were lodged in a godown on 11-1-97. This godown vide the permission granted by the Commissioner on 17-1-97 became the extension of the .....

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..... in the said godown prior to that date, the storage being illegal. 4. The Learned Commissioner (Appeals) rejected the appeal on the ground that the credit ought to have been taken within 6 months limitation. 5. I have considered the rival submissions. It is noted that the Commissioner (Appeals) has correctly analyzed the legal position. So far as the objection regarding non availability of the .....

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