ORDER
Shri G.A. Brahma Deva
1. The issue relates to modvat credit. Modvat credit has been denied to the extent of Rs. 64,936/– on the ground that the party has taken credit after six months even after an amendment to Rule 57G of the Central Excise Rules 1944. Shri Parameshwaran, appearing for the appellants fairly conceded that the issue with reference to the time bar has been decided against him in the case of Kusum Ingots and Alloys Ltd V/s Commissioner of Central Excise, Indore by larger bench reported in 2000 (120) E.L.T. 214.
2. As regards balance amount he said that modvat credit has been denied only on the ground that there was a procedural lapse. He said procedural lapse if any should not come in the way of denial of justice as it was held by the Tribunal in a series of cases.
3. Heard Shri Thomas appearing for the Department.
4. On a careful consideration, the submissions made by both sides following the ratio of decision referred to above, I find that party is not entitled to take credit of Rs. 64,936/– since he has taken the credit after six months even after an amendment on 29.6.1995. Accordingly, the appellants fail on this issue. As regards procedural aspects the matter is remanded to the adjudication authority to decide the matter afresh in view of the developed case law on the point and to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed off in the above terms.
(Pronounced and dictated in open Court)