https://www.taxtmi.com/caselaws?id=114294 Modvat credit taken more than six months after the relevant customs clearance date was held to be time-barred, because the period had to be reckoned from the order permitting clearance under Section 47 of the Customs Act, 1962, i.e. the out-of-charge date. On that basis, credit claimed beyond the prescribed period was not admissible, and the appeal failed. en-us Sat, 29 Mar 2003 00:00:00 +0530 Mon, 14 May 2012 14:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114294 Modvat credit taken more than six months after the relevant customs clearance date was held to be time-barred, because the period had to be reckoned from the order permitting clearance under Section 47 of the Customs Act, 1962, i.e. the out-of-charge date. On that basis, credit claimed beyond the prescribed period was not admissible, and the appeal failed. Case-Laws Central Excise Sat, 29 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114294