https://www.taxtmi.com/caselaws?id=112911 Rule 57G(3) treated a bill of entry as a duty paying document eligible for Modvat credit, and Rule 57G(5) imposed a six-month time limit for taking credit on such documents. No exception was created for a bill of entry, and the omission of the word "issued" did not take it outside the limitation. The six-month restriction therefore applied to bills of entry as well, so Modvat credit could not be claimed after expiry of that period. The assessee's claim was rejected and the order granting credit was set aside. en-us Wed, 25 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112911 Rule 57G(3) treated a bill of entry as a duty paying document eligible for Modvat credit, and Rule 57G(5) imposed a six-month time limit for taking credit on such documents. No exception was created for a bill of entry, and the omission of the word "issued" did not take it outside the limitation. The six-month restriction therefore applied to bills of entry as well, so Modvat credit could not be claimed after expiry of that period. The assessee's claim was rejected and the order granting credit was set aside. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112911