https://www.taxtmi.com/caselaws?id=85996 The commentary addresses whether, before the 6-10-1988 amendment, Rule 57-I of the Central Excise Rules was governed by the six-month limitation in Section 11A of the Central Excises and Salt Act, 1944, or whether Modvat credit could be recovered independently under Rule 57A beyond that period. The legal issue concerns the relationship between the credit recovery machinery under the Rules and the statutory limitation period for excise demands. The matter was referred to the Supreme Court for determination of this question of law. en-us Tue, 27 Aug 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85996 The commentary addresses whether, before the 6-10-1988 amendment, Rule 57-I of the Central Excise Rules was governed by the six-month limitation in Section 11A of the Central Excises and Salt Act, 1944, or whether Modvat credit could be recovered independently under Rule 57A beyond that period. The legal issue concerns the relationship between the credit recovery machinery under the Rules and the statutory limitation period for excise demands. The matter was referred to the Supreme Court for determination of this question of law. Case-Laws Central Excise Tue, 27 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85996