have perused this memo of Appeal and all annexures thereto. The show cause notice was issued to the Respondent-Assessee calling upon it to show cause as to why the MODVAT credit should not be denied. The adjudicating authority found that the inputs were sent for job work. They were received after 180 days in contravention of provisions of Rule 57F(4) of the Central Excise Rules, 1944. If this is the admitted and undisputed fact, then, the Assessee failed to comply with the Rules. After 1st March, 2000, there is no time limit for availing of the credit or inputs received on completion of job work. Only the job work input received within 180 days is eligible for the MODVAT credit. The annexures to Challans issued pertain to July 1999 to November 1999. There was no provision prior to 1st March, 2000 to allow MODVAT credit on inputs received after lapse of 180 days. Thus, there is a contravention of Rule 57F(4) read with Rule 57-A of the Central Excise Rules. Aggrieved by such an order passed on 5th December, 2001 an Appeal was preferred to the Commissioner (Appeals) by the Respondent-Assessee. He passed an order thereon dated 28th March, 2002/20th June, 2002. He held that the undisputed facts would show that the goods were cleared as per provisions of Rule 57F(4) by debiting 10% of the value inputs. The Assessee availed credit on the goods received back from the job worker after the stipulated period of 180
