https://www.taxtmi.com/caselaws?id=93441 Rule 57H, as a transitional provision with a non obstante clause, governs credit claims not covered by the general credit rules, so the six-month restriction in Rule 57G cannot be imported into claims made under Rule 57H. The Tribunal followed its earlier view that Rule 57G is excluded where Modvat credit is sought under Rule 57H and found no legal infirmity in allowing the credit. The six-month limitation therefore did not bar the assessee's claim, and credit was admissible. en-us Fri, 03 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93441 Rule 57H, as a transitional provision with a non obstante clause, governs credit claims not covered by the general credit rules, so the six-month restriction in Rule 57G cannot be imported into claims made under Rule 57H. The Tribunal followed its earlier view that Rule 57G is excluded where Modvat credit is sought under Rule 57H and found no legal infirmity in allowing the credit. The six-month limitation therefore did not bar the assessee's claim, and credit was admissible. Case-Laws Central Excise Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93441