https://www.taxtmi.com/caselaws?id=111982 Amended time-limits under Rule 57G could not be applied retrospectively to deny Modvat credit already taken before the six-month restriction came into force on 29-6-1995. The inputs had been received in 1993 and the credit was taken in February 1995, so the later amendment could not invalidate an accrued credit claim. The analysis also noted earlier support for the view that credit taken before the amendment could not be refused merely because time had elapsed after the duty-paying documents were issued. Interim relief was therefore granted in favour of the claimant. en-us Tue, 08 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 11:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111982 Amended time-limits under Rule 57G could not be applied retrospectively to deny Modvat credit already taken before the six-month restriction came into force on 29-6-1995. The inputs had been received in 1993 and the credit was taken in February 1995, so the later amendment could not invalidate an accrued credit claim. The analysis also noted earlier support for the view that credit taken before the amendment could not be refused merely because time had elapsed after the duty-paying documents were issued. Interim relief was therefore granted in favour of the claimant. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111982