BPL TELECOM LTD., PALAKKAD Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THE issue relates to modvat credit. Modvat credit amounting to Rs. 30,978,.89 was disallowed under Rule 57 I of Central Excise Rules, 1944 by the Asst. Commissioner vide his order dated 13.3.97. The Commissioner (Appeals) in his order dated 21.9.98, in para -4, observed that the issue involved in this appeal relates to:

(2.) THE issue with reference to availing credit after 6 months from the date of issue of invoice in respect of input has already been settled by the decision of the Tribunal in the case of Kusum Ingots and Alloys Ltd. Vs. Commissioner of Central Excise, Indore reported in 2000 (120) ELT 214 (T -LB). In that case it was held that credit can not be taken after six months after the amendment to Rule 57G of Central Excise Rules, 1944 on 26.6.1995 in respect of duty paying documents issued prior to the amendment.

(3.) IT was pointed out by the counsel that the party availed credit in respect of inputs as well as on capital goods. Smt. Vijaya, appearing for the appellant submitted that the decision referred to above is not applicable to capital goods since the amendment to Rule 57G relates to input.