https://www.taxtmi.com/caselaws?id=116876 Imported-input Modvat credit was held time-barred because, where the goods were not shown to have been detained by Customs after assessment and duty payment, the six-month limit under Rule 57G(5) ran from the clearance date and not from the Bill of Entry. The Tribunal also held that documents not authorised under Rule 57G(2) could not support the credit claim or extend limitation. On those facts, the earlier contrary ruling was distinguished, and the credit was treated as wrongly allowed. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116876 Imported-input Modvat credit was held time-barred because, where the goods were not shown to have been detained by Customs after assessment and duty payment, the six-month limit under Rule 57G(5) ran from the clearance date and not from the Bill of Entry. The Tribunal also held that documents not authorised under Rule 57G(2) could not support the credit claim or extend limitation. On those facts, the earlier contrary ruling was distinguished, and the credit was treated as wrongly allowed. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116876