2007 (2) TMI 525

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..... ed beyond the period of six months from the date of duty paying documents. The total credit involved is to the tune of Rs. 67,21,257/-. 3. Shri M. Narayanaswamy Naidu, learned advocate urged the following points. (i)      The time limit of six months was imposed with effect from 29-6-1995. That time limit should not be applied to transactions that took place prior to 29-6-1995. (ii)    In respect of goods received through job workers, the time limit was nine months vide Notification No. 36/96 (NT) dated 20-11-1996. (iii)   The time limit of six months prescribed on 29-6-1995 was done away with effect from 1-4-2000. Such procedural change will have retrospective effect for pending ca .....

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..... ;      Distinguished in 2001 (128) E.L.T. 311 (Commissioner (Appeals)) *       Relied in 2001 (131) E.L.T. 109 (Tribunal Delhi) *       Relied in 2001 (131) E.L.T. 137 (Tribunal Delhi) *       Referred in 2001 (131) E.L.T. 140 (Tribunal Delhi) *       Followed in 2001 (132) E.L.T. 401 (Tribunal Delhi) *       Referred in 2001 (134) E.L.T. 662 (Tribunal Larger Bench) *       Referred in 2001 (134) E.L.T. 774 (Tribunal Delhi) *       Distinguished in 2001 (138) E.L.T. 191 (Calcutta High Court) * &nb .....

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..... ly on the subject, is not relevant. His contention that in respect of job work, the time limit admissible is nine months, is also not supported by Notification No. 36/96 (NT) dated 20-11-1996, which deals entirely with different issues. The contention of the learned advocate that the amendment to do away with the time limit with effect from 1-4-2000 should be given retrospective effect does not make much sense for the following reasons. 6.1 Prior to 29-6-1995 no time limit was stipulated for availing Modvat credit with reference to the date of duty paying documents. Only with effect from 29-6-1995, the time limit of six months was prescribed. However, this time limit was done away with effect from 1-4-2000. To argue that for the entir .....

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