https://www.taxtmi.com/caselaws?id=105642 Modvat credit entitlement depended on whether the invoice date governed availment and whether the amendment excluding the input could defeat an asserted vested right. Rule 57G(5) was noted as allowing credit to be taken within six months from the date of issue of the Modvat document, making the document date legally relevant to entitlement. The appellate authority was said not to have examined this contention properly, so the matter required fresh determination in accordance with law and natural justice. The impugned order was set aside and the issue remanded for reconsideration. en-us Wed, 20 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105642 Modvat credit entitlement depended on whether the invoice date governed availment and whether the amendment excluding the input could defeat an asserted vested right. Rule 57G(5) was noted as allowing credit to be taken within six months from the date of issue of the Modvat document, making the document date legally relevant to entitlement. The appellate authority was said not to have examined this contention properly, so the matter required fresh determination in accordance with law and natural justice. The impugned order was set aside and the issue remanded for reconsideration. Case-Laws Central Excise Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105642