https://www.taxtmi.com/caselaws?id=91521 For limitation under Rule 57-I, the relevant six-month period is counted from the date of taking credit, not from the date of filing RT-12 returns, so demands may be time-barred if computed otherwise. The note also states that Modvat credit remains admissible on gate passes even where the documents were endorsed more than once and covered part consignments, because such endorsements do not by themselves invalidate a duty-paying document when supported by applicable authority and departmental instructions. 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 For limitation under Rule 57-I, the relevant six-month period is counted from the date of taking credit, not from the date of filing RT-12 returns, so demands may be time-barred if computed otherwise. The note also states that Modvat credit remains admissible on gate passes even where the documents were endorsed more than once and covered part consignments, because such endorsements do not by themselves invalidate a duty-paying document when supported by applicable authority and departmental instructions. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91521