CCE Vs. LAKSHMI AUTOMATIC LOOM WORKS

JUDGEMENT

(1.) THIS is a Revenue appeal against the order in Appeal No. 232/99 (M.III) dt. 30.9.1999 by which the Commissioner (Appeals) has held that credit cannot be denied to the goods received by the assessee on the ground that six months have to be from the date of issue of invoice. The Commissioner (Appeals), after due analysis and relying on the decision of the Tribunal in the case of No blechem Ltd. v. CCE reported in and that of Eimco Elecon (India) Ltd. v. CCE reported in has held that six months time has been reckoned with from the date of receipt of the goods. He has also noted that this six months period has to be computed from the date of receipt of the goods and it is also in keeping with the explanation to Section 11B of the Central Excise Act 1944. He has cited the decision of the Tribunal rendered in the case of Spirotech Heat Exchangers v. CCE Jaipur reported in therein also it has been held that credit availed within six months from the date of return of the spares in the factory is proper and correct. However, the Revenue is aggrieved with the Commissioner's analysis and in allowing the assesses claim in terms of the Tribunal decision. In the grounds of appeal Revenue contends that they are not willing to accept the Tribunal decision rendered in the case of Spirotech Heat Exchangers v. CCE Jaipur (supra) and Commissioner (Appeals) ought not to have applied the decision of the Tribunal.

(2.) APPEARING on behalf of the Revenue the Ld. DR made an attempt to defend the case, while on the other hand Ld. Consultant submits that the Tribunal decision is binding on the authorities of the Commissioner and he has to follow the citation who has also analysed the law as per the terms of explanation under Section 11B of the Central Excise Act. There is no infirmity in the order.