https://www.taxtmi.com/caselaws?id=83348 Under Rule 57-I of the Central Excise Rules, 1944, limitation for recovery of Modvat credit runs from the date credit is taken, not from the Department's later knowledge through an RT-12 return; a notice issued beyond six months from the credit date is time-barred. The note also states that deemed credit is only a facility where duty-paying documents are unavailable, and it does not prevent an assessee from claiming the differential actual credit once valid documents are produced and the inputs can be correlated. The entitlement remains to credit of the duty actually paid on the inputs. en-us Mon, 27 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83348 Under Rule 57-I of the Central Excise Rules, 1944, limitation for recovery of Modvat credit runs from the date credit is taken, not from the Department's later knowledge through an RT-12 return; a notice issued beyond six months from the credit date is time-barred. The note also states that deemed credit is only a facility where duty-paying documents are unavailable, and it does not prevent an assessee from claiming the differential actual credit once valid documents are produced and the inputs can be correlated. The entitlement remains to credit of the duty actually paid on the inputs. Case-Laws Central Excise Mon, 27 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83348