https://www.taxtmi.com/caselaws?id=90983 An amendment inserting a six-month limit in Rule 57G was treated as prospective only, so it could not be used to deny Modvat credit on an invoice issued before the amendment. Rule 57J, containing a non obstante clause, was held to override the time restriction in Rule 57G for intermediate goods received from job workers, because no time limit then applied under Rule 57J. The denial of credit was therefore unsustainable, and consequential relief followed. en-us Tue, 04 May 1999 00:00:00 +0530 Wed, 12 Oct 2011 19:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90983 An amendment inserting a six-month limit in Rule 57G was treated as prospective only, so it could not be used to deny Modvat credit on an invoice issued before the amendment. Rule 57J, containing a non obstante clause, was held to override the time restriction in Rule 57G for intermediate goods received from job workers, because no time limit then applied under Rule 57J. The denial of credit was therefore unsustainable, and consequential relief followed. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90983