https://www.taxtmi.com/caselaws?id=82636 For Modvat credit taken without filing the Rule 57G declaration, the amended Rule 57-1 was applied to limitation by treating the date of taking credit as the relevant date. The Tribunal rejected the departmental contention that limitation should run from the date of monthly RT-12 returns or from the date of utilisation of credit, and distinguished the Revenue's reliance on the unamended rule as inapplicable after amendment. On that basis, the demand was held time-barred and the orders setting aside the adjudication were upheld. en-us Fri, 25 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 14:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82636 For Modvat credit taken without filing the Rule 57G declaration, the amended Rule 57-1 was applied to limitation by treating the date of taking credit as the relevant date. The Tribunal rejected the departmental contention that limitation should run from the date of monthly RT-12 returns or from the date of utilisation of credit, and distinguished the Revenue's reliance on the unamended rule as inapplicable after amendment. On that basis, the demand was held time-barred and the orders setting aside the adjudication were upheld. Case-Laws Central Excise Fri, 25 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82636