https://www.taxtmi.com/caselaws?id=90533 Modvat credit could not be denied for inputs sent to a job worker before Notification No. 25/96 came into force, because a trade notice could not impose a 60-day return requirement without authority under the rule. The record also did not clearly establish the extent of any delay, and Rule 57-I was not an appropriate basis for the demand on these facts. The matter required verification of whether the processed inputs were actually received back by the appellant, and the demand could not be sustained on the existing record. en-us Mon, 17 Aug 1998 00:00:00 +0530 Sat, 08 Oct 2011 12:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90533 Modvat credit could not be denied for inputs sent to a job worker before Notification No. 25/96 came into force, because a trade notice could not impose a 60-day return requirement without authority under the rule. The record also did not clearly establish the extent of any delay, and Rule 57-I was not an appropriate basis for the demand on these facts. The matter required verification of whether the processed inputs were actually received back by the appellant, and the demand could not be sustained on the existing record. Case-Laws Central Excise Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90533