Mandatory six-month limit for Modvat credit under Notification No. 28/95 barred late claims and relief was refused.

Modvat credit taken beyond the six-month period from the date of invoice under Notification No. 28/95 was treated as time-barred because the prescribed limit was mandatory, not merely procedural. The authorities correctly refused relief, as the stipulated period could not be relaxed by condoning delay. The claim for credit was therefore not allowable.

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Issues: Whether Modvat credit could be allowed when it was taken beyond the six-month period stipulated from the date of invoice under Notification No. 28/95.

Analysis: The credit had been availed after the prescribed six-month period. The time limit fixed by the notification was treated as mandatory and not as a mere procedural requirement. The authorities were held to have correctly refused relief, since such a stipulated period could not be relaxed by condoning delay.

Conclusion: The claim for Modvat credit beyond six months was not allowable, and the appeal failed.

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