https://www.taxtmi.com/caselaws?id=116270 Modvat credit under Rule 57G had to be taken within six months from the date of the duty-paying document, and the limitation could not be extended by referring to the date of entry in RG 23A Part I. The controlling date was the invoice or other relevant duty-paying document, with the credit entry in Part II determining availing of credit, not the earlier internal accounting entry. Applying the Supreme Court ruling in Osram Surya, the credit was held time-barred and disallowance was upheld. en-us Wed, 04 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116270 Modvat credit under Rule 57G had to be taken within six months from the date of the duty-paying document, and the limitation could not be extended by referring to the date of entry in RG 23A Part I. The controlling date was the invoice or other relevant duty-paying document, with the credit entry in Part II determining availing of credit, not the earlier internal accounting entry. Applying the Supreme Court ruling in Osram Surya, the credit was held time-barred and disallowance was upheld. Case-Laws Central Excise Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116270