https://www.taxtmi.com/caselaws?id=92260 Modvat credit could not be denied where the goods had been received and entered in RG 23A Part I before Notification No. 28/95 introduced a six-month limit for taking credit under Rule 57G. The entitlement to credit had already accrued before the amendment, and the notification contained no express retrospective effect. In these circumstances, the later time restriction could not be used to defeat the accrued right. The assessee was therefore entitled to the credit, and denial of Modvat credit was not sustainable. en-us Thu, 23 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92260 Modvat credit could not be denied where the goods had been received and entered in RG 23A Part I before Notification No. 28/95 introduced a six-month limit for taking credit under Rule 57G. The entitlement to credit had already accrued before the amendment, and the notification contained no express retrospective effect. In these circumstances, the later time restriction could not be used to defeat the accrued right. The assessee was therefore entitled to the credit, and denial of Modvat credit was not sustainable. Case-Laws Central Excise Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92260