https://www.taxtmi.com/caselaws?id=95885 Modvat re-credit was inadmissible where an earlier disallowance of credit had already attained finality and the later order permitting re-credit was passed without any statutory power of review. The credit also failed on limitation because the invoices were older than six months when the credit was taken, and the time-limit under Rule 57G(5), as amended by Notification No. 28/95-C.E. (N.T.), applied. An objection that the authority exceeded the show-cause notice was rejected because limitation had been specifically proposed in the notice. en-us Fri, 05 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95885 Modvat re-credit was inadmissible where an earlier disallowance of credit had already attained finality and the later order permitting re-credit was passed without any statutory power of review. The credit also failed on limitation because the invoices were older than six months when the credit was taken, and the time-limit under Rule 57G(5), as amended by Notification No. 28/95-C.E. (N.T.), applied. An objection that the authority exceeded the show-cause notice was rejected because limitation had been specifically proposed in the notice. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95885