https://www.taxtmi.com/caselaws?id=87188 Rule 57H(1B) permits a manufacturer to claim Modvat credit on duty-paid inputs received immediately before the dated acknowledgment of the declaration, including inputs lying in stock, notwithstanding Rule 57G. The provision does not impose any six months' limitation for such stock inputs covered by Rule 57H(1B). Credit on inputs in stock at the time of filing the declaration therefore cannot be denied merely because the declaration was filed after six months, and the credit claim remains admissible. en-us Thu, 03 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 13:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87188 Rule 57H(1B) permits a manufacturer to claim Modvat credit on duty-paid inputs received immediately before the dated acknowledgment of the declaration, including inputs lying in stock, notwithstanding Rule 57G. The provision does not impose any six months' limitation for such stock inputs covered by Rule 57H(1B). Credit on inputs in stock at the time of filing the declaration therefore cannot be denied merely because the declaration was filed after six months, and the credit claim remains admissible. Case-Laws Central Excise Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87188