https://www.taxtmi.com/caselaws?id=104829 Notification No. 29/96-C.E. (N.T.) permitted deemed Modvat credit only at the time of clearance of the final products, so credit taken after clearance was not permissible. The notification was treated as a specific provision governing availment of deemed credit and therefore prevailed over the general Rule 57G(3) and Rule 57G(5) limitation framework. The six-month period in Rule 57G(5) applied to credit claimed on prescribed duty-paying documents, not to deemed credit under the notification. Accordingly, the timing condition in the notification controlled the availment of such credit. en-us Fri, 19 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104829 Notification No. 29/96-C.E. (N.T.) permitted deemed Modvat credit only at the time of clearance of the final products, so credit taken after clearance was not permissible. The notification was treated as a specific provision governing availment of deemed credit and therefore prevailed over the general Rule 57G(3) and Rule 57G(5) limitation framework. The six-month period in Rule 57G(5) applied to credit claimed on prescribed duty-paying documents, not to deemed credit under the notification. Accordingly, the timing condition in the notification controlled the availment of such credit. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104829