https://www.taxtmi.com/caselaws?id=115792 Modvat credit could not be disallowed merely because the duty-paying documents were older than six months where the credit had already been taken before the amendment to Rule 57G introduced that time-limit. The operative principle was that the amended restriction, effective from 29-6-1995, did not apply retrospectively to credit validly availed before its commencement. On that basis, the later six-month condition could not be used to deny the credit, and the denial was held unsustainable. en-us Mon, 22 Nov 2004 00:00:00 +0530 Mon, 04 Jun 2012 10:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115792 Modvat credit could not be disallowed merely because the duty-paying documents were older than six months where the credit had already been taken before the amendment to Rule 57G introduced that time-limit. The operative principle was that the amended restriction, effective from 29-6-1995, did not apply retrospectively to credit validly availed before its commencement. On that basis, the later six-month condition could not be used to deny the credit, and the denial was held unsustainable. Case-Laws Central Excise Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115792