{"id":225888,"date":"2004-02-11T00:00:00","date_gmt":"2004-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nicholas-piramal-india-ltd-vs-commissioner-of-central-excise-on-11-february-2004"},"modified":"2018-01-08T17:50:55","modified_gmt":"2018-01-08T12:20:55","slug":"nicholas-piramal-india-ltd-vs-commissioner-of-central-excise-on-11-february-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nicholas-piramal-india-ltd-vs-commissioner-of-central-excise-on-11-february-2004","title":{"rendered":"Nicholas Piramal India Ltd. vs Commissioner Of Central Excise on 11 February, 2004"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Nicholas Piramal India Ltd. vs Commissioner Of Central Excise on 11 February, 2004<\/div>\n
Bench: M T K.D.<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
K.D. Mankar, Member (T)<\/p>\n
1. The appeal is directed against the denial of modvat credit of Rs. 1,43,565\/-. The credit has been taken by the appellants in respect of duty paid against the Bill of Entry No.400 dated 26.02.1999. The credit was taken after expiry of six months from the date of the Bill of entry. The lower authorities held that, the credit beyond period of six months is a contravention of the provisions of Rules 57G (6), of the Central Excise Rule 1944 The lower authorities rejected the claim only on the ground of application of six months limitation.\n<\/p>\n
2. Heard both sides.\n<\/p>\n
3. It is necessary to extract the provisions of Rule 57G(6) or Rule 57G(5) as re-numbered.\n<\/p>\n
 “Credit shall not be taken by the manufacture after six months of the date of issue of any document specified in sub rule (3) and where the intermediate products manufactured by the user of input specified under Rule 5J are received by the manufacturer, after nine months”\n<\/p>\n
4. As the provisions are amply clear to indicate that, taking of credit beyond six months is prohibited only with reference to the date of issue (Emphasis mine) of any documents. In this case the bill of entry is not a document, which is issued. This matter has already been examined by the Tribunal vide decision reported in 2003-TAXINDIAONLINE-162-CESTAT-DEL in the case of CCE, Meerut Vs. Ownes Brockway (I) Ltd., as also that in the case of Hamco Mining & smelting Co. Ltd. Vs. Commissioner of Central Excise & Customs, Surat reported in 2001 (135) ELT 811 (Tri. Mum).\n<\/p>\n
5. Accordingly, the appeal succeeds and the same is allowed. Consequently the order of the lower authority is set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai Nicholas Piramal India Ltd. vs Commissioner Of Central Excise on 11 February, 2004 Bench: M T K.D. ORDER K.D. Mankar, Member (T) 1. The appeal is directed against the denial of modvat credit of Rs. 1,43,565\/-. The credit has been taken by the appellants in respect of duty […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-225888","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nNicholas Piramal India Ltd. vs Commissioner Of Central Excise on 11 February, 2004 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/nicholas-piramal-india-ltd-vs-commissioner-of-central-excise-on-11-february-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nicholas Piramal India Ltd. vs Commissioner Of Central Excise on 11 February, 2004 - 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