https://www.taxtmi.com/caselaws?id=91521 Under Rule 57-I, the six-month limitation period for recovery of Modvat credit is computed from the date credit is taken, rather than from submission of RT-12 returns; demands outside that period may be time-barred. Endorsed gate passes remain valid duty-paying documents for Modvat credit despite multiple endorsements or transfer of part consignments, where applicable instructions and authority support their use. Accordingly, credit may be claimed on such documents, and the limitation assessment must use the credit-taking date. en-us Thu, 04 Apr 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91521 Under Rule 57-I, the six-month limitation period for recovery of Modvat credit is computed from the date credit is taken, rather than from submission of RT-12 returns; demands outside that period may be time-barred. Endorsed gate passes remain valid duty-paying documents for Modvat credit despite multiple endorsements or transfer of part consignments, where applicable instructions and authority support their use. Accordingly, credit may be claimed on such documents, and the limitation assessment must use the credit-taking date. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91521