https://www.taxtmi.com/caselaws?id=100808 Rule 57G(5) bars Modvat credit from being taken after six months from the date of issue of the prescribed documents, and the time limit is mandatory. Admitted delay, including labour problems, closure of the factory, and non-availability of documents, could not override the express statutory prohibition. Credit claimed beyond the six-month period was therefore inadmissible, and disallowance followed. en-us Wed, 31 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100808 Rule 57G(5) bars Modvat credit from being taken after six months from the date of issue of the prescribed documents, and the time limit is mandatory. Admitted delay, including labour problems, closure of the factory, and non-availability of documents, could not override the express statutory prohibition. Credit claimed beyond the six-month period was therefore inadmissible, and disallowance followed. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100808