https://www.taxtmi.com/caselaws?id=96076 Modvat credit under Rule 57H(1B) of the Central Excise Rules, 1944 cannot be denied by importing the six-month limitation attached to Rule 57G, because Rule 57H operates through a non obstante clause and overrides Rule 57G. The credit entitlement under Rule 57H depends on the specific conditions in that provision, not on restrictions meant for the overridden rule. Where the inputs were in stock and the documentary requirements were met, the assessee remained eligible for credit. The Revenue's objection based on the timing of receipt of inputs was therefore rejected. en-us Tue, 27 Feb 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96076 Modvat credit under Rule 57H(1B) of the Central Excise Rules, 1944 cannot be denied by importing the six-month limitation attached to Rule 57G, because Rule 57H operates through a non obstante clause and overrides Rule 57G. The credit entitlement under Rule 57H depends on the specific conditions in that provision, not on restrictions meant for the overridden rule. Where the inputs were in stock and the documentary requirements were met, the assessee remained eligible for credit. The Revenue's objection based on the timing of receipt of inputs was therefore rejected. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96076