2006 (2) TMI 590

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..... der]. -  Heard both sides. 2. The assessee is in appeal aggrieved by the impugned order passed by the Commissioner (A), Central Excise & Customs, Vadodara. The issue involved in this appeal is about the availment of Modvat credit after 6 months from the date of issue of duty paying documents. 3. It is a submission of the appellants that period of six months in Rule 57G of the Cen .....

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..... 1996 on the basis of invoice no. 566, dated 18-2-1995 i.e., after one year from the date of issue of the invoice. Therefore, the Commissioner (A) has upheld the impugned order. After going through written submissions filed by the appellants and the case record, I find no merits in this appeal filed by  the assessee. Accordingly dismissed. (Pronounced in Court)
Case laws, Decisions, Judge .....

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