https://www.taxtmi.com/caselaws?id=84994 MODVAT credit taken after receipt of inputs remained admissible where the relevant rules prescribed no express time limit, because a reasonable period could be implied from the scheme of Rule 57A and Rule 57G. Following earlier Tribunal rulings, six months was treated as a reasonable time for availing credit. Since the credit in the case was taken within six months of receipt of the inputs, the delayed entry did not invalidate the credit and the Revenue's challenge failed. en-us Fri, 22 Sep 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84994 MODVAT credit taken after receipt of inputs remained admissible where the relevant rules prescribed no express time limit, because a reasonable period could be implied from the scheme of Rule 57A and Rule 57G. Following earlier Tribunal rulings, six months was treated as a reasonable time for availing credit. Since the credit in the case was taken within six months of receipt of the inputs, the delayed entry did not invalidate the credit and the Revenue's challenge failed. Case-Laws Central Excise Fri, 22 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84994