https://www.taxtmi.com/caselaws?id=82752 Higher notional Modvat credit, though admissible when inputs were received, was considered capable of being claimed later if no express prohibition in Rule 57B required it to be taken only at receipt. The reasoning accepted that an initial omission or short-credit could be rectified within a reasonable period, and treated the six-month limitation under Section 11B as the relevant benchmark for such a claim. The reference was confined to the legal question whether the higher notional credit could be availed later on that basis, while questions not arising from the Tribunal's order were excluded from reference. en-us Fri, 11 Dec 1992 00:00:00 +0530 Thu, 07 Jul 2011 11:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82752 Higher notional Modvat credit, though admissible when inputs were received, was considered capable of being claimed later if no express prohibition in Rule 57B required it to be taken only at receipt. The reasoning accepted that an initial omission or short-credit could be rectified within a reasonable period, and treated the six-month limitation under Section 11B as the relevant benchmark for such a claim. The reference was confined to the legal question whether the higher notional credit could be availed later on that basis, while questions not arising from the Tribunal's order were excluded from reference. Case-Laws Central Excise Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82752