https://www.taxtmi.com/caselaws?id=88586 HDPE bags and sacks used as packaging in cement manufacture were treated as eligible inputs for Modvat credit under Rule 57A because the exclusion clause was read as not covering them merely due to Chapter 39 classification. On delay, the Tribunal applied the principle that, in the absence of an express limitation under Rule 57G, Modvat credit must be claimed within a reasonable period, treated on these facts as six months from receipt of the inputs. Credit beyond that period was disallowed, while entitlement for the immediately preceding six-month period was left to factual verification by the jurisdictional Assistant Commissioner on remand. en-us Mon, 16 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88586 HDPE bags and sacks used as packaging in cement manufacture were treated as eligible inputs for Modvat credit under Rule 57A because the exclusion clause was read as not covering them merely due to Chapter 39 classification. On delay, the Tribunal applied the principle that, in the absence of an express limitation under Rule 57G, Modvat credit must be claimed within a reasonable period, treated on these facts as six months from receipt of the inputs. Credit beyond that period was disallowed, while entitlement for the immediately preceding six-month period was left to factual verification by the jurisdictional Assistant Commissioner on remand. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88586