https://www.taxtmi.com/caselaws?id=84052 Higher notional Modvat credit may be taken after the original input credit within a reasonable time where the Central Excise Rules do not expressly prohibit subsequent differential credit. Taking enhanced credit within six months was treated as timely, and Rule 57D did not bar its availment at a later stage. The departmental objection to the differential credit was therefore rejected, leaving the assessee entitled to the enhanced notional credit. 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 after the original input credit within a reasonable time where the Central Excise Rules do not expressly prohibit subsequent differential credit. Taking enhanced credit within six months was treated as timely, and Rule 57D did not bar its availment at a later stage. The departmental objection to the differential credit was therefore rejected, leaving the assessee entitled to the enhanced notional credit. Case-Laws Central Excise Wed, 15 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84052