1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Modvat credit appeal dismissed for late claim under Rule 57G(5). Precedents not applicable.</h1> The appeal by M/s. Madura Coats Limited on Modvat credit availability under Rule 57A was dismissed by the Tribunal. The issue was whether credit could be ... Modvat - Limitation The appeal was filed by M/s. Madura Coats Limited regarding the availability of Modvat credit under Rule 57A. The issue was whether the credit could be availed after six months from the date of issue of duty paying documents. The appellant argued that the delay of 6 days should not prevent them from availing the credit, citing a Larger Bench decision. However, the Tribunal ruled that Rule 57G(5) specifies a time limit of six months for availing the credit, which is a substantive provision, not merely procedural. As the credit was taken after the six-month limit, the appeal was rejected.
TaxTMI 
TaxTMI 
