TMI Blog2001 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ts asking them to explain as to why Modvat credit availed by them on Aluminium ingots should not be disallowed to them as they had not filed any declaration of aluminium ingots. Notice was also given to them to explain as to why Modvat credit taken beyond a period of six months from the date of issue of the duty paying documents should not be denied to them. The Commissioner adjudicating the SCNs held that Modvat credit will be admissible to the appellants on the aluminium ingots though no declaration was filed in respect of aluminium ingots. Ld. Commissioner disallowed Modvat credit on the strength of invoices on which credit was taken beyond a period of six months from the date of issue of these invoices. Hence the appeal before us. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court also observed that limitation under Section 11A of the Central Excise Act, 1944 is not an omnibus provision which provides any period of limitation for all or any and every kind of action to be taken under the Act or the Rules but will attract only to cases where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded. Section 11A on its own terms have no application or operations covered under Rule 57-I of the Central Excise Rules, 1944. Ld. Counsel submits that Section 11A or its proviso is not applicable to the facts of their case and therefore, the limitation shall not apply in their case. He also referred to the decision of the Larger Bench in the case of Brakes India Ltd. rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the question whether Modvat credit came within the scope and ambit of Section 11A or proviso thereof we find that the appellant cited and relied upon the decision of the Apex Court in the case of CCE, Jaipur v. Raghuvar (India) Ltd. In this case the Apex Court held that the provisions of Section 11A or proviso thereof is not applicable to taking of credit or recovery of credit under the Modvat scheme. The Apex Court also held that there was no time-limit prescribed for taking credit during the material period and therefore, credit could be taken. We find that in the instant case restriction of time in Rule 57G came up on 29-6-1995, credit was taken before 29-6-1995. Since credit was taken before 29-6-1995, therefore, they will be go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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