https://www.taxtmi.com/caselaws?id=94078 Notification No. 28/95, which restricted the period for availing Modvat credit to six months from the date of duty-paid documents, was treated as prospective because it curtailed an accrued benefit and contained no clear retrospective language. The amended proviso could not be used to deny credit already taken before the restriction became operative, so the disputed Modvat credit was not barred on limitation grounds. en-us Mon, 18 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94078 Notification No. 28/95, which restricted the period for availing Modvat credit to six months from the date of duty-paid documents, was treated as prospective because it curtailed an accrued benefit and contained no clear retrospective language. The amended proviso could not be used to deny credit already taken before the restriction became operative, so the disputed Modvat credit was not barred on limitation grounds. Case-Laws Central Excise Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94078