2001 (10) TMI 551

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..... the Respondent. [Order]. - This appeal has been filed by the appellants against the impugned Order-in-Appeal dated 3-12-99 passed by the Commissioner (Appeals) vide which he had affirmed the Order-in-Original of the Assistant Commissioner disallowing Modvat credit to the appellants under Rule 57G(5) of the Rules. 2. The facts are not much in dispute. Admittedly the appellants were engaged .....

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..... he manufacturer after six months of the date of issue any documents specified in sub-rule 3 and where intermediate products manufactured by the user of the inputs specified under Rule 57J of the Rules and received by the manufacturer, after 9 months. This rule as is evident of its perusal is mandatory. Ld. Counsel has fairly conceded before me that Modvat credit had been availed by the appellants .....

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