2003 (3) TMI 643 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai denied Modvat Credit to the appellants on Bills of Entry dated 9-7-1996 & 13-4-1996 obtained after 6 months. The appeal against invoice dated 9-7-1996 was not pressed. The Tribunal dismissed the appeal as the credit was taken 6 months after the date of the order under Section 47 of the Customs Act, 1962.