https://www.taxtmi.com/caselaws?id=94161 Rule 57-I recovery of wrongly taken Modvat credit runs from the date the credit is taken, so provisional assessment principles under Section 11A do not control limitation for such proceedings; the notice was time-barred for credits taken beyond six months, but could proceed for the more recent period. Credit based on certificates issued by a public sector undertaking could not be denied for the relevant period where those certificates were accepted as duty-paying documents and no operative order withdrawing that facility during the material time was shown. The demand was therefore not sustainable in full. en-us Mon, 28 Oct 1996 00:00:00 +0530 Sat, 19 Nov 2011 15:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94161 Rule 57-I recovery of wrongly taken Modvat credit runs from the date the credit is taken, so provisional assessment principles under Section 11A do not control limitation for such proceedings; the notice was time-barred for credits taken beyond six months, but could proceed for the more recent period. Credit based on certificates issued by a public sector undertaking could not be denied for the relevant period where those certificates were accepted as duty-paying documents and no operative order withdrawing that facility during the material time was shown. The demand was therefore not sustainable in full. Case-Laws Central Excise Mon, 28 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94161