CCE Vs. PANALFA DONGWAN INDIA LTD.

JUDGEMENT

(1.) REVENUE filed this appeal against the order in appeal passed by the Commissioner (Appeals) Customs and Central Excise, Noida.

(2.) REVENUE 's only dispute is respect of the modvat credit of Rs. 3,42,732/ - on the ground that credit was taken after six months from the issuance of the invoice No. 4157 dated 10.2.99.

(3.) THE respondent brought to our notice that in fact the credit was taken on the bill of entry No. 4157 dated 10.2.99. The respondent produced the copy of Bill of entry, which shows that duty in respect of this bill of entry was paid on 22.3.99 and credit was taken on 30.8.99 i.e. within six months from the payment of duty. We, further find that the Tribunal in the case of Duracell (India) P. Ltd. Vs. CCE, New Delhi -III reported in 2004 (61) RLT 33 held that in the case of bill of entry the time limit of six months for taking credit will start from the date of payment of duty. In view of the above discussions, we find no infirmity in the impugned order. The appeal is dismissed.