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    <title>2002 (12) TMI 428 - CEGAT, MUMBAI</title>
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    <description>A demand for reversal of Modvat credit under Rule 57-I of the Central Excise Rules, 1944 was found time-barred because the six-month limitation period had to be counted from the date credit was taken. The record showed the credit was taken on 17-5-1994, and the show cause notice was issued after expiry of that period. Limitation was therefore established, and the impugned order was set aside.</description>
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      <title>2002 (12) TMI 428 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107169</link>
      <description>A demand for reversal of Modvat credit under Rule 57-I of the Central Excise Rules, 1944 was found time-barred because the six-month limitation period had to be counted from the date credit was taken. The record showed the credit was taken on 17-5-1994, and the show cause notice was issued after expiry of that period. Limitation was therefore established, and the impugned order was set aside.</description>
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      <pubDate>Tue, 17 Dec 2002 00:00:00 +0530</pubDate>
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