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2011 (5) TMI 777 - CESTAT, NEW DELHICenvat credit - SCN issued alleging that the credit taken in February, 2002 on inputs received during the period 28-3-1994 to 7-3-1995 was not eligible as relevant documents are not dated prior to 6 months in violation of conditions under Rule 57G(5) – Held that:- inputs received have been duly accounted in RG 23 A Part I and entries were made contemporaneously but the credit was not taken in RG 23A part II at the instance of the jurisdictional Central Excise authorities and that the time limit of six months was introduced only with effect from 29-6-1995. Therefore, the appellants taking the credit in February 2000 and utilising the same cannot be held improper. They have no incentive to take the credit belatedly, delay has been caused at the instance of Central Excise authorities, order is set aside and appeal is allowed
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