https://www.taxtmi.com/caselaws?id=88686 Amended Rule 57G imposed a strict six-month limit for taking Modvat credit from the date of issue of the duty-paying documents, and no provision allowed relaxation of that period. Entry of stock or quantity in RG 23 Part I was irrelevant because the proviso expressly governed the time for availing credit. Authorities relating to refund limitation were inapplicable since they did not concern the specific limitation under Rule 57G. Credit taken after six months was therefore inadmissible. en-us Wed, 17 Jun 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88686 Amended Rule 57G imposed a strict six-month limit for taking Modvat credit from the date of issue of the duty-paying documents, and no provision allowed relaxation of that period. Entry of stock or quantity in RG 23 Part I was irrelevant because the proviso expressly governed the time for availing credit. Authorities relating to refund limitation were inapplicable since they did not concern the specific limitation under Rule 57G. Credit taken after six months was therefore inadmissible. Case-Laws Central Excise Wed, 17 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88686