https://www.taxtmi.com/caselaws?id=113317 Permission to store inputs outside the factory did not extend the statutory six-month period for availing Modvat credit under Rule 57G(2) of the Central Excise Rules, 1944. The credit had been taken after the invoice date had crossed that limit, and the later approval for outside storage was held to govern only the storage arrangement, not the time limit for credit. The Board's instructions on outside storage also did not displace the proviso introduced by Notification No. 28/95-C.E. (N.T.). Credit taken beyond six months was therefore not allowable, and the Revenue's objection was upheld. en-us Fri, 23 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113317 Permission to store inputs outside the factory did not extend the statutory six-month period for availing Modvat credit under Rule 57G(2) of the Central Excise Rules, 1944. The credit had been taken after the invoice date had crossed that limit, and the later approval for outside storage was held to govern only the storage arrangement, not the time limit for credit. The Board's instructions on outside storage also did not displace the proviso introduced by Notification No. 28/95-C.E. (N.T.). Credit taken beyond six months was therefore not allowable, and the Revenue's objection was upheld. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113317