https://www.taxtmi.com/caselaws?id=80585 Modvat credit was held admissible only to the extent expressly permitted by rules 57A, 57G and 57E: no additional credit could be taken where inputs were cleared under bond or where differential duty was paid later, because the rules then contained no enabling provision for enhancement of credit. Recovery of wrongly availed credit under rule 57I, where no separate limitation period was prescribed, was read with section 11A of the Central Excise Act, 1944; on that basis, a demand raised beyond six months was time barred. en-us Thu, 15 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80585 Modvat credit was held admissible only to the extent expressly permitted by rules 57A, 57G and 57E: no additional credit could be taken where inputs were cleared under bond or where differential duty was paid later, because the rules then contained no enabling provision for enhancement of credit. Recovery of wrongly availed credit under rule 57I, where no separate limitation period was prescribed, was read with section 11A of the Central Excise Act, 1944; on that basis, a demand raised beyond six months was time barred. Case-Laws Central Excise Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80585