ORDER
Archana Wadhwa, Member (J)
1. This is Revenue’s Appeal against the order of the Commissioner (Appeals) vide which he has allowed the benefit of Modvat credit to the respondents by following the earlier decision of the Tribunal in the case of CCEx., Hyderabad v. Aurobindo Pharma Ltd. reported in 2002 (50) RLT 704 (CEGAT) laying down that where the goods are received within six months from the date of issuance of the invoice and entered in Part I record, taking of credit in Part II after the period of six months is not hit by the provisions of Modvat rules. The respondents in the instant case, had entered the goods in RG I register but took the credit in Part II inasmuch as the declaration filed by them was not acknowledged by the Assistant Commissioner.
2. The Revenue in their memo of appeal has not disputed that the ratio of the relied upon decision is applicable to the facts of the instant case. However, they have submitted that the Revenue has not accepted the above order and has filed a Reference Application before the Hon’ble High Court of Andhra Pradesh. However, there is nothing to show that the said order of the Tribunal has been stayed by the Hon’ble High Court. Mere filing of Reference Application does not ipso facto operate as a stay. Accordingly, I do not find any merits in the Revenue’s Appeal and reject the same.