https://www.taxtmi.com/caselaws?id=89717 Differential Modvat credit under Rule 57B may be availed later on the same duty-paying documents where the initial credit is undisputed and the statutory scheme does not bar staggered availment. The earlier Tribunal view treated subsequent claim of the balance credit as permissible in instalments, and rejected administrative inconvenience as a ground to deny it. A six-month period under Section 11B was treated as a reasonable benchmark for such later availment, and the same documents supported the additional credit claim. On that basis, staggered availment of admissible credit was upheld and the departmental challenge failed. en-us Fri, 21 Mar 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89717 Differential Modvat credit under Rule 57B may be availed later on the same duty-paying documents where the initial credit is undisputed and the statutory scheme does not bar staggered availment. The earlier Tribunal view treated subsequent claim of the balance credit as permissible in instalments, and rejected administrative inconvenience as a ground to deny it. A six-month period under Section 11B was treated as a reasonable benchmark for such later availment, and the same documents supported the additional credit claim. On that basis, staggered availment of admissible credit was upheld and the departmental challenge failed. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89717