AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.105 OF 2004 The Commissioner of Central Excise, Mumbai III, Mumbai ..Applicant V/s. Bullows Paint Equipment Pvt. Ltd. ..Respondent. Mr.R.V. Desai with Mr.Rajinder Kumar for the applicant. Mr.P.K. Shetty for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 2ND FEBRUARY, 2009. P.C. : 1. This appeal was admitted on 6-10-2005 on the following substantial question of law : Whether the assessee is entitled to avail Modvat credit on the strength of Bill of Entry after six months from the date of issue of Bill of Entry in violation of rule 57G (5) of Central Excise Rules, 1944 whcih prescribed the time limit of six months for availment of Modvat Credit. 3. Learned counsel for both sides agree that in view of the Larger Bench decision of the tribunal in MRP Limited V/s. Commissioner of MRP Limited V/s. Commissioner of MRP Limited V/s. Commissioner of Central Excise, Mangalore, 2007 (208) E.L.T. 19 Central Excise, Mangalore, 2007 (208) E.L.T. 19 Central Excise, Mangalore, 2007 (208) E.L.T. 19 (Tri. - LB) (Tri. - LB) (Tri. - LB) as also in the light of Notification Notification Notification No.7/99-C.E.(N.T.) dated 9-2-1999 No.7/99-C.E.(N.T.) dated 9-2-1999 No.7/99-C.E.(N.T.) dated 9-2-1999, the order of the tribunal be set aside and the matter be remanded back for denovo consideration. 4. Accordingly, the order dated 6-4-2004 passed by the tribunal is set aside and the matter is remitted back to the tribunal for denovo consideration in accordance with law. 2. The appeal is accordingly disposed of. (Judge) (Judge)