https://www.taxtmi.com/caselaws?id=113339 Modvat credit on inputs used to manufacture intermediate goods could not be denied by applying the six-month limit in Rule 57G where the claim was governed by Rule 57J. Rule 57J operated notwithstanding the other rules and did not itself prescribe a time limit for taking credit. As the credit was taken within a period later aligned with a nine-month limit and the delay was not unreasonable, denial of credit was unsustainable. The assessee was therefore entitled to Modvat credit on the job-work inputs used in intermediate goods. en-us Fri, 06 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113339 Modvat credit on inputs used to manufacture intermediate goods could not be denied by applying the six-month limit in Rule 57G where the claim was governed by Rule 57J. Rule 57J operated notwithstanding the other rules and did not itself prescribe a time limit for taking credit. As the credit was taken within a period later aligned with a nine-month limit and the delay was not unreasonable, denial of credit was unsustainable. The assessee was therefore entitled to Modvat credit on the job-work inputs used in intermediate goods. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113339