https://www.taxtmi.com/caselaws?id=115732 Modvat credit was denied because it was taken after the six-month period running from the date of the duty-paying invoice, and the invoice relied on was not established as a valid duty-paying document for extending that limit. The record showed duty particulars traced to an earlier invoice, but the credit claim was still made beyond the prescribed time under Rule 57A(5). Authorities cited by the appellant were held inapplicable because they did not address the same six-month limitation on the same factual matrix, and the invoice was not shown to have been revised or rectified in the manner required to save limitation. The denial of credit was upheld. en-us Tue, 24 Aug 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115732 Modvat credit was denied because it was taken after the six-month period running from the date of the duty-paying invoice, and the invoice relied on was not established as a valid duty-paying document for extending that limit. The record showed duty particulars traced to an earlier invoice, but the credit claim was still made beyond the prescribed time under Rule 57A(5). Authorities cited by the appellant were held inapplicable because they did not address the same six-month limitation on the same factual matrix, and the invoice was not shown to have been revised or rectified in the manner required to save limitation. The denial of credit was upheld. Case-Laws Central Excise Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115732