https://www.taxtmi.com/caselaws?id=96524 Rule 57B of the Central Excise Rules, 1944 was discussed on the question whether higher notional credit could be taken at a later stage beyond six months from receipt of inputs and the original credit date. The Tribunal's view, as recorded in the text, was that the rule then contained no specific statutory time limit and that such credit could be claimed within a reasonable period, relying on earlier Tribunal precedent. Because an identical issue had already been referred in another matter, the framed question of law was referred to the Rajasthan High Court for opinion. en-us Fri, 07 Apr 2000 00:00:00 +0530 Mon, 02 Jan 2012 19:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96524 Rule 57B of the Central Excise Rules, 1944 was discussed on the question whether higher notional credit could be taken at a later stage beyond six months from receipt of inputs and the original credit date. The Tribunal's view, as recorded in the text, was that the rule then contained no specific statutory time limit and that such credit could be claimed within a reasonable period, relying on earlier Tribunal precedent. Because an identical issue had already been referred in another matter, the framed question of law was referred to the Rajasthan High Court for opinion. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96524