https://www.taxtmi.com/caselaws?id=83487 Delayed claims for higher notional Modvat credit, otherwise eligible on receipt of inputs but not initially taken, were examined for reference because Rule 57B of the Central Excise Rules contained no express time limit for claiming short credit. The Tribunal also noted the argument that the six-month limitation under Section 11B of the Central Excise Act, 1944 might apply by analogy. Treating the issue as a point of law requiring authoritative pronouncement, the Tribunal directed the question to be referred to the High Court, without deciding the underlying entitlement to credit. en-us Tue, 01 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83487 Delayed claims for higher notional Modvat credit, otherwise eligible on receipt of inputs but not initially taken, were examined for reference because Rule 57B of the Central Excise Rules contained no express time limit for claiming short credit. The Tribunal also noted the argument that the six-month limitation under Section 11B of the Central Excise Act, 1944 might apply by analogy. Treating the issue as a point of law requiring authoritative pronouncement, the Tribunal directed the question to be referred to the High Court, without deciding the underlying entitlement to credit. Case-Laws Central Excise Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83487