Modvat credit under Rule 57H cannot be denied by importing Rule 57G's six-month limitation.

Rule 57H, as a transitional provision with a non obstante clause, governs credit claims not covered by the general credit rules, so the six-month restriction in Rule 57G cannot be imported into claims made under Rule 57H. The Tribunal followed its earlier view that Rule 57G is excluded where Modvat credit is sought under Rule 57H and found no legal infirmity in allowing the credit. The six-month limitation therefore did not bar the assessee's claim, and credit was admissible.

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Issues: Whether Modvat credit claimed under Rule 57H could be denied by applying the six-month restriction in Rule 57G.

Analysis: Rule 57H is a transitional provision designed to cover situations not addressed by the other credit provisions and begins with a non obstante clause. On that basis, the restriction contained in Rule 57G cannot be imported into claims made under Rule 57H. The Tribunal followed its earlier view that Rule 57G is excluded where credit is sought under Rule 57H, and found no legal infirmity in the order granting credit.

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

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