https://www.taxtmi.com/caselaws?id=89112 The amended proviso to Rule 57G(2) barred Modvat credit where duty-paying documents were more than six months old when credit was taken. Credit claimed in February 1996 on documents issued earlier than the six-month limit was therefore inadmissible, and the plea against retrospective operation did not alter that result. The legal effect is that the six-month restriction under the amended rule operates as a time bar on availment of Modvat credit based on stale documents. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89112 The amended proviso to Rule 57G(2) barred Modvat credit where duty-paying documents were more than six months old when credit was taken. Credit claimed in February 1996 on documents issued earlier than the six-month limit was therefore inadmissible, and the plea against retrospective operation did not alter that result. The legal effect is that the six-month restriction under the amended rule operates as a time bar on availment of Modvat credit based on stale documents. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89112