https://www.taxtmi.com/caselaws?id=113673 Recovery of Modvat credit on capital goods under Rule 57U of the Central Excise Rules, 1944 was upheld because the show cause notice was served within six months from the date the credit was taken. On the facts found, the credit was taken on or after 1-8-1994 and the notice was issued on 12-1-1995, so the limitation challenge failed. The notice was therefore not time-barred, and the demand remained valid against the assessee. en-us Thu, 24 Jul 2003 00:00:00 +0530 Mon, 07 May 2012 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113673 Recovery of Modvat credit on capital goods under Rule 57U of the Central Excise Rules, 1944 was upheld because the show cause notice was served within six months from the date the credit was taken. On the facts found, the credit was taken on or after 1-8-1994 and the notice was issued on 12-1-1995, so the limitation challenge failed. The notice was therefore not time-barred, and the demand remained valid against the assessee. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113673