TMI Blog2005 (4) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 2.Shri Chattopadhyay submits that the dispute in the present case is with regard to availing Modvat credit on the endorsed invoices issued during the period from 7-2-94 to 14-3-94. The credit was taken during the period from 12-4-94 to 16-4-94. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on the following decisions : (i) 1996 (83) E.L.T. 620 (Tribunal) (ii) 1997 (96) E.L.T. 627 (Tribunal) He, therefore, submits that the demand is barred by limitation. The show cause notice was issued on 20-4-1999 whereas the credit was taken in April, 1994. No suppression of facts or wilful misstatement with intent to evade payment of duty is there. The appellants filed RG 23A Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned as documents on which Modvat credit can be availed provided that the documents have been issued before 1st April, 1994 and the credit under the said Rule has been taken on or before 30th June, 1994. A clarification was also issued by Circular No. 14/89, dated 17-4-1989 by the Ministry of Finance that the Modvat credit can be availed on the original invoices which has been endorsed once ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Allahabad v. Executive Engineer reported in 1997 (94) E.L.T. 505 (Tribunal) and Collector of Central Excise, Madras v. Ambur Co-operative Sugar Mills Ltd. reported in 1999 (111) E.L.T. 447 (Tribunal). In view of the above discussions, the appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential relief to the appellants. Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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