Limitation for recovery of wrongly taken Modvat credit under Rule 57-I before 6 October 1988 was referred to the High Court.

The document concerns whether, for the period before 6 October 1988, Rule 57-I of the Central Excise Rules, 1944 was subject to the six-month limitation in Section 11A of the Central Excises and Salt Act, 1944, or whether Rule 57-I operated independently to allow recovery of wrongly taken Modvat credit beyond that period. The matter was not finally decided in the text; the question was referred to the High Court for determination.

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Issues: Whether, for the period prior to 6-10-1988, Rule 57-I of the Central Excise Rules, 1944 was governed by the limitation period in Section 11A of the Central Excises and Salt Act, 1944, or whether Rule 57-I operated independently so as to permit recovery of wrongly taken Modvat credit beyond six months from the date of credit.

Outcome: The question was referred to the Hon'ble High Court for decision.

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