Transitional Modvat credit prevails over Rule 57G's six-month bar when claimed under Rule 57H.

Rule 57H, as a transitional credit provision with a non obstante clause, overrides the six-month limitation in Rule 57G and must be applied on its own terms. Credit first claimed under Rule 57H cannot be denied solely because the prescribed documents were issued more than six months earlier, since the transitional scheme does not import the restriction contained in Rule 57G. On that basis, the assessee was held entitled to Modvat credit.

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Issues: Whether the six-month restriction in Rule 57G of the Central Excise Rules, 1944 applies to credit claimed under the transitional regime of Rule 57H of the Central Excise Rules, 1944.

Analysis: Rule 57G contained a specific bar against taking credit after six months from the date of issue of the prescribed documents. Rule 57H, however, was framed as a transitional provision and opened with a non obstante clause, thereby giving it overriding effect over Rule 57G. The credit in question was claimed for the first time under Rule 57H, and the transitional scheme did not incorporate the six-month limitation found in Rule 57G. In that context, denial of credit solely on the ground of delay beyond six months was unjustified.

Conclusion: The six-month limitation in Rule 57G does not govern credit claimed under Rule 57H, and the assessee was entitled to the modvat credit.

Ratio Decidendi: A transitional credit provision beginning with a non obstante clause prevails over the general restriction in the earlier rule and must be applied according to its own terms.

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