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2016 (1) TMI 1010 - CESTAT AHMEDABADDenial of CENVAT credit - appellant submits that there is no dispute that the appellant received the inputs and recorded in RG23A Pt. I register within 6 months as provided under Rule 57 G of the erstwhile Central Excise Rules, 1944 and therefore, there is no reason to deny the CENVAT credit - Held that:- There is no dispute that the appellant received the inputs in their factory in the month of May 1999 and recorded in RG23A Pt.-I register. Rule 57G of erstwhile Rules, 1944 provides credit cannot be taken by the manufacture after 6 months of the date of issue of any documents supplied in Sub Rule 3 of the said Rules. The Tribunal in the case of Commissioner of Central Excise, Hyderabad vs Aurobindo Pharma Ltd. (2000 (10) TMI 93 - CEGAT, CHENNAI) held that time limit of 6 months from the date of issue of duty paying document applied to receipt of goods in the factory and not to the process of taking the credit. - Decided in favour of assessee
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