CCE Vs. OWNES BROCKWAY (I) LTD.

JUDGEMENT

(1.) The respondents, M/s. Ownes Brockway (I) Ltd., have taken Modvat credit to the tune of Rs. 3,78,740/ - on 30.09.1999 against the material shown in Bill of Entry No. 2068 dated 20.02.1999. The credit has been taken beyond six months from the date of Bill of Entry. The show -cause notice alleged that since the credit was taken beyond the period of six months from the date of Bill of Entry, the same was inadmissible in terms of six months limitation contained in Rules 57G(5) of the Central Excise Rules. The order -in -Original of the Dy. Commissioner disallowing the Modvat credit was challenged before the Commissioner (Appeals). The Commissioner (Appeals) vide Order -in -Original, allowed the appeal by following the judgment of CEGAT in the case of Aurobindo Pharma Ltd. 2003 -TaxindiaOnline - -CESTAT - appeal against the Order -in -Appeal.

(2.) The facts are not much in dispute.

(3.) It is clear that the credit was taken beyond six months from the date of the Bill of Entry. It is also admitted that the goods were received within a period of six months. Revenue is challenging the order passed by the Commissioner (Appeals), only on the ground that, the CEGAT judgment in the case of Aurobindo Pharma (supra) has not been accepted and a reference application has been filed in the High Court by the Commissioner, Central Excise, Hyderabad -I.