https://www.taxtmi.com/caselaws?id=86496 A Modvat credit dispute under Rule 57-I and Section 11A turned on whether the show cause notice was time-barred or without jurisdiction. The limitation objection failed because, on the material facts, the rule in force at the relevant time did not prescribe a six-month period from the date of credit, and a later amendment could not be applied retrospectively. The jurisdiction objection also failed merely because the notice was issued by the Superintendent. Credit disputes on merits, including inputs received before declaration and transitional relief under Rules 57G and 57H, were not fully examined and were remitted for fresh consideration. en-us Tue, 24 Sep 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86496 A Modvat credit dispute under Rule 57-I and Section 11A turned on whether the show cause notice was time-barred or without jurisdiction. The limitation objection failed because, on the material facts, the rule in force at the relevant time did not prescribe a six-month period from the date of credit, and a later amendment could not be applied retrospectively. The jurisdiction objection also failed merely because the notice was issued by the Superintendent. Credit disputes on merits, including inputs received before declaration and transitional relief under Rules 57G and 57H, were not fully examined and were remitted for fresh consideration. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86496