https://www.taxtmi.com/caselaws?id=88287 Modvat credit on inputs had to be taken within a reasonable time, which the Tribunal treated as six months from receipt of the inputs in the factory. Credit taken after more than six months was held to be belated and therefore not sustainable. The demand restored by the jurisdictional Assistant Commissioner was upheld, leaving the Revenue successful on the limitation for availing credit. en-us Mon, 29 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88287 Modvat credit on inputs had to be taken within a reasonable time, which the Tribunal treated as six months from receipt of the inputs in the factory. Credit taken after more than six months was held to be belated and therefore not sustainable. The demand restored by the jurisdictional Assistant Commissioner was upheld, leaving the Revenue successful on the limitation for availing credit. Case-Laws Central Excise Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88287