https://www.taxtmi.com/caselaws?id=113095 Higher notional Modvat credit could not be denied merely because the claim was made after six months where the Modvat Rules contained no express limitation period. The Tribunal treated the entitlement as effectively disclosed when the assessee filed the RT-12 returns and supporting gate passes, which showed that the inputs came from a small-scale unit covered by Notification No. 175/86. In the absence of any specific restriction in the Rules, delay alone was not a valid basis to refuse credit. The six-month limitation was therefore held inapplicable and the denial of higher notional Modvat credit was not sustained. en-us Thu, 29 Feb 1996 00:00:00 +0530 Thu, 03 May 2012 17:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113095 Higher notional Modvat credit could not be denied merely because the claim was made after six months where the Modvat Rules contained no express limitation period. The Tribunal treated the entitlement as effectively disclosed when the assessee filed the RT-12 returns and supporting gate passes, which showed that the inputs came from a small-scale unit covered by Notification No. 175/86. In the absence of any specific restriction in the Rules, delay alone was not a valid basis to refuse credit. The six-month limitation was therefore held inapplicable and the denial of higher notional Modvat credit was not sustained. Case-Laws Central Excise Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113095