https://www.taxtmi.com/caselaws?id=86547 Modvat credit reversal under Rule 57-I of the Central Excise Rules, 1944 was held recoverable only within six months from the taking of credit. Because the RT-12 returns were filed with RG 23A Part I and II and duty-paying documents, the assessment was not shown to be provisional, and there was no established suppression of facts or misstatement. The extended period was therefore unavailable, and recovery beyond the six-month limit was barred by limitation. en-us Fri, 10 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86547 Modvat credit reversal under Rule 57-I of the Central Excise Rules, 1944 was held recoverable only within six months from the taking of credit. Because the RT-12 returns were filed with RG 23A Part I and II and duty-paying documents, the assessment was not shown to be provisional, and there was no established suppression of facts or misstatement. The extended period was therefore unavailable, and recovery beyond the six-month limit was barred by limitation. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86547