2004 (2) TMI 589

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..... r the Respondent. [Order]. - Heard both sides. The appellants have been denied Modvat credit in respect of the impugned goods on the ground that the credit was not taken within 6 months as required under Rule 57G. Shri D.B. Shroff, learned Advocate appearing for the appellants states that the impugned goods are inputs which were sent to the job workers (directly in some cases) during April/May, .....

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..... riod of nine months for taking of duty on inputs used in the manufacture of intermediate goods and therefore, for the earlier period, in the absence of a time limit fixed under Rule 57J, the period within which the appellants received the intermediate goods being slightly over six months may be considered to be a reasonable period. 2. Heard Shri S.S. Bhagat, learned SDR, for the Department, .....

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