https://www.taxtmi.com/caselaws?id=90579 Limitation for demanding reversal of Modvat credit taken before filing the declaration was computed from the date the RT 12 return was filed, or should have been filed, because that return and its supporting records were statutory assessment documents. On the facts, the show cause notice was issued beyond six months from the RT 12 return date, so the demand was barred by limitation. en-us Fri, 12 Jul 1996 00:00:00 +0530 Mon, 10 Oct 2011 11:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90579 Limitation for demanding reversal of Modvat credit taken before filing the declaration was computed from the date the RT 12 return was filed, or should have been filed, because that return and its supporting records were statutory assessment documents. On the facts, the show cause notice was issued beyond six months from the RT 12 return date, so the demand was barred by limitation. Case-Laws Central Excise Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90579