https://www.taxtmi.com/caselaws?id=73945 Under Rule 56-A(5)(i) of the Central Excise Rules, the six-month notice period runs from the date credit is taken and entered in the RG 23 register, not from the later date of utilisation for clearance of finished goods. Limitation therefore had to be computed from the original date of credit, because counting from utilisation would depart from the statutory wording. The order was set aside and the matter remitted for fresh adjudication on the correct limitation basis, which was stated to be in favour of the assessee. en-us Fri, 19 Feb 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73945 Under Rule 56-A(5)(i) of the Central Excise Rules, the six-month notice period runs from the date credit is taken and entered in the RG 23 register, not from the later date of utilisation for clearance of finished goods. Limitation therefore had to be computed from the original date of credit, because counting from utilisation would depart from the statutory wording. The order was set aside and the matter remitted for fresh adjudication on the correct limitation basis, which was stated to be in favour of the assessee. Case-Laws Central Excise Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73945