Time-bound notification credit cannot be claimed after expiry of the notified validity period.

Credit under Notification No. 29/2000-C.E. (N.T.) could not be claimed after the notification's expressly stated validity period of 1-4-2000 to 30-4-2000. Because the credit was taken after April 2000, the benefit could not be extended beyond the period for which the notification operated, and denial of credit was upheld.

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Issues: Whether credit under Notification No. 29/2000-C.E. (N.T.) dated 31-3-2000 could be allowed after the notification had ceased to operate.

Analysis: The only substantive question was the extent of the notification's operation. The notification itself was stated to be operative from 1-4-2000 to 30-4-2000. Since the credit was taken after April 2000, the benefit could not be extended beyond the period of validity expressly provided in the notification.

Conclusion: The denial of credit was upheld and the issue was decided against the appellant.

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