Customs, Excise and Gold Tribunal - Bangalore
Tetragon Chemie Ltd., Bangalore vs Commissioner Of Central Excise, ... on 5 December, 2001
Equivalent citations: 2001(138)ELT414(TRI-BANG)
JUDGMENT G.A. Brahma Deva, Member (J)
1. When the matter was called, Shri Dakshina Murthy, Advocate appearing for the appellants requested for an adjournemt on the ground that the concerned Advocate who was to argue the matter is out of station.
2. On going through the case, I find that the matter itself can be disposed of even in his absence. Accordingly request for an adjournment is reject; and I proceed to pass this order after hearing the learned Departmental Representative for the Revenue.
3. The short point to be considered in this case is whether Modvat Credit can be taken after 6 months from the date of Bill of Entry in view of amendment to Rule 57G of Central Excise Rule, 1944, on 29.6.95. The Provisions of Notification No 28/95 CE (NT) dt 29.6.95 came into force with effect from 29.6.95, therefore as per the amended provisions of Rule 57G(2) no Modvat credit can be taken on the strength of any duty paying documents after six months from the date of issue and so far as bill of entry is concerned after six months from the date of issue and so far as bill of entry is concerned after six months from the date of bill of entry payment of duty. In the instant case the duty was paid on 23.5.95 and the credit was availed on 11.1.96. The issue involved herein has already been considered by the Tribunal (Larger Bench) in the case of Kusum Ingots & Alloys Ltd. v. Commissioner of C. Excise, Indore reported in 2000 (120) E.L.T. 214 (Tribunal - L. B.) wherein it was held that credit cannot be taken after amendment to Rule 57G of Central Excise Rule, 1944 on 29-6-1995 in respect of duty paying documetns issued prior to the amendment.
4. Since the issue involved herein has already been considered and concluded by the Larger Bench, following the same I do not find any substance in the appeal filed by the party. Accordingly, the appeal is dismissed.
(Pronounced and dictated in the open court)