https://www.taxtmi.com/caselaws?id=98840 The six-month time limit for taking Modvat credit under the proviso to Rule 57G(2), inserted by Notification No. 28/95 with effect from 29-6-1995, did not govern an assessee's earlier short-credit claim. The dispute turned on the prospective application of the newly introduced limit, and the Department did not argue that the notification was clarificatory. On the facts, the earlier claim remained outside the new restriction, so the Department's challenge failed. en-us Thu, 20 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98840 The six-month time limit for taking Modvat credit under the proviso to Rule 57G(2), inserted by Notification No. 28/95 with effect from 29-6-1995, did not govern an assessee's earlier short-credit claim. The dispute turned on the prospective application of the newly introduced limit, and the Department did not argue that the notification was clarificatory. On the facts, the earlier claim remained outside the new restriction, so the Department's challenge failed. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98840