https://www.taxtmi.com/caselaws?id=110028 Modvat credit was time-barred where it was taken beyond six months from the date of the duty paying documents, and a Bill of Entry fell within the documents covered by Rule 57G. The adjudicating authority did not travel beyond the show cause notice because the notice had alleged contravention of Rule 57G and credit taken without proper duty paying documents, which necessarily included the six-month restriction. The Tribunal also applied the view that the amendment to Rule 57G operated prospectively. The disallowance of credit was therefore upheld. en-us Tue, 07 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 14:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110028 Modvat credit was time-barred where it was taken beyond six months from the date of the duty paying documents, and a Bill of Entry fell within the documents covered by Rule 57G. The adjudicating authority did not travel beyond the show cause notice because the notice had alleged contravention of Rule 57G and credit taken without proper duty paying documents, which necessarily included the six-month restriction. The Tribunal also applied the view that the amendment to Rule 57G operated prospectively. The disallowance of credit was therefore upheld. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110028