https://www.taxtmi.com/caselaws?id=100514 Modvat credit on dip fabric was treated as admissible for the relevant period because the inputs had been declared under Chapter 59, which was within Rule 57A from 1-3-87, and credit could not be denied merely because the final tariff classification and duty adjustment were settled later. The six-month limit in Rule 57G was held not to govern the claim on these facts, and no limitation period was prescribed under Rule 57E for the adjustment sought. On that reasoning, the denial of credit was not sustainable and the assessee was entitled to consequential relief. en-us Fri, 16 Nov 2001 00:00:00 +0530 Thu, 02 Feb 2012 14:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100514 Modvat credit on dip fabric was treated as admissible for the relevant period because the inputs had been declared under Chapter 59, which was within Rule 57A from 1-3-87, and credit could not be denied merely because the final tariff classification and duty adjustment were settled later. The six-month limit in Rule 57G was held not to govern the claim on these facts, and no limitation period was prescribed under Rule 57E for the adjustment sought. On that reasoning, the denial of credit was not sustainable and the assessee was entitled to consequential relief. Case-Laws Central Excise Fri, 16 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100514