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of <h1>Appellants lose Modvat credit appeal due to Rule 57G(2) time limit violation.</h1> The appeal was dismissed as the appellants were found ineligible to claim Modvat credit due to the amendment in Rule 57G(2) prohibiting manufacturers from ... Modvat The appeal was about the eligibility of the appellants to take Modvat credit in February 1996 based on duty paying documents issued before six months. The Rule 57G(2) was amended, stating that manufacturers cannot take credit after six months of the date of specified documents. The notification was in force when credit was taken, so the appeal was rejected.
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