https://www.taxtmi.com/caselaws?id=84052 Higher notional Modvat credit may be taken at a later stage within a reasonable time from the original input credit where the rules do not expressly prohibit it. The note states that the credit was claimed within six months, and that earlier Tribunal authority had accepted enhanced credit when taken within a reasonable period. Rule 57D of the Central Excise Rules, 1944 was treated as not barring such differential credit, so the departmental objection was not accepted and the assessee's entitlement to the higher credit was maintained. en-us Wed, 15 Apr 1992 00:00:00 +0530 Tue, 19 Jul 2011 15:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84052 Higher notional Modvat credit may be taken at a later stage within a reasonable time from the original input credit where the rules do not expressly prohibit it. The note states that the credit was claimed within six months, and that earlier Tribunal authority had accepted enhanced credit when taken within a reasonable period. Rule 57D of the Central Excise Rules, 1944 was treated as not barring such differential credit, so the departmental objection was not accepted and the assessee's entitlement to the higher credit was maintained. Case-Laws Central Excise Wed, 15 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84052