Mandatory six-month limit for Modvat credit bars late claims despite business disruption and document unavailability.

Rule 57G(5) bars Modvat credit from being taken after six months from the date of issue of the prescribed documents, and the time limit is mandatory. Admitted delay, including labour problems, closure of the factory, and non-availability of documents, could not override the express statutory prohibition. Credit claimed beyond the six-month period was therefore inadmissible, and disallowance followed.

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Issues: Whether Modvat credit could be taken after expiry of the six-month period prescribed under Rule 57G(5).

Analysis: Rule 57G(5) bars a manufacturer from taking credit after six months from the date of issue of the prescribed documents, and the provision is mandatory in character. The delay was admitted, and the reasons advanced for the delay, including labour problems, closure of the factory, and non-availability of documents, could not override the express statutory prohibition.

Conclusion: Modvat credit taken beyond the prescribed six-month period was not admissible, and the disallowance was .

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