2006 (3) TMI 422

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....pondent. [Order]. -  Under the sub-rule (5) of Rule 57G of the Central Excise Rules of 1944, it is provided that credit shall not be taken by the manufacturer after six months of the date of issue of any document specified in sub-rule (3) and whether the intermediate products manufactured by the user of inputs specified under Rule 57-J are received by the manufacturer, after nine months. 2....

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.... of the expiry of six months after the date of issue of the notice. The learned Appellate Commissioner has not considered the manner in which the period of six months should be computed. The matter, therefore, requires consideration since a prima facie case has been made out on this aspect. 3. As regards the bill of entry mentioned at Sl. No. 29 to 31 of the Annexure to the show cause notice....