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2012 (9) TMI 817 - KARNATAKA HIGH COURTDenial of cenvat credit – assessee is ineligible to avail Cenvat credit as the said Cenvat credit was availed after a lapse of six months of the date of issue of bill of entry - manufacturer who receives the inputs in the factory under cover of “Bill of Entry” from what date the period of six months specified in sub-rule (5) of Rule 57(G) is to be calculated – Held that:- though we accept the finding of the Larger Bench that Bill of Entry is a document issued as provided under Rule 57G, insofar as the date from which the limitation is to be computed for the purpose of sub-rule (5) of Rule 57G is concerned, it would be the date on which the order under Section 47(1) of the Act that is ‘out-of-charge’ order is handed over to the importer. - matter remanded to the original authority to verify the dates and find out whether the claim for credit was made within six months from the date of such order being handed over to the importer and then pass an appropriate order This case is a glaring example of how precious judicial time is wasted because of the lethargy of the department in not bringing to the notice of the Tribunal and the Larger Bench of the Tribunal the notification that was issued as far as back in the year 1996. It is time that appropriate steps are taken and a responsibility be fixed on the concerned officials and the officials will keep in mind the circular issued by the Board and pass orders in terms of the circular and not play hide and seek game with the judicial authority which is evident in this case.
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