https://www.taxtmi.com/caselaws?id=96063 Modvat credit under Rule 57G(5) had to be taken within six months from the date of issue of the duty paying documents. The six-month limit was treated as a substantive condition of entitlement, not a mere procedural requirement, so credit availed after that period was inadmissible. The rule was held to attach the time limit directly to the right to claim credit, and a late claim could not be treated as a curable defect in particulars. en-us Fri, 09 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96063 Modvat credit under Rule 57G(5) had to be taken within six months from the date of issue of the duty paying documents. The six-month limit was treated as a substantive condition of entitlement, not a mere procedural requirement, so credit availed after that period was inadmissible. The rule was held to attach the time limit directly to the right to claim credit, and a late claim could not be treated as a curable defect in particulars. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96063