https://www.taxtmi.com/caselaws?id=99225 Modvat credit taken beyond the six-month period from the date of invoice under Notification No. 28/95 was treated as time-barred because the prescribed limit was mandatory, not merely procedural. The authorities correctly refused relief, as the stipulated period could not be relaxed by condoning delay. The claim for credit was therefore not allowable. en-us Fri, 29 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99225 Modvat credit taken beyond the six-month period from the date of invoice under Notification No. 28/95 was treated as time-barred because the prescribed limit was mandatory, not merely procedural. The authorities correctly refused relief, as the stipulated period could not be relaxed by condoning delay. The claim for credit was therefore not allowable. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99225