https://www.taxtmi.com/caselaws?id=118463 Differential Modvat credit taken after inputs were returned from job work was held not to be barred by delay where the inputs had been sent under challans and returned within the prescribed 180 days. Rule 57F(7) allowed credit when the inputs were received back in full and did not impose a separate outer time limit for taking that credit; the time limit in Rule 57G(5) was inapplicable to such credit. On the facts, the entries reflected bona fide recording mistakes, so the correction was treated as permissible and the refund claim was admissible. en-us Fri, 04 Aug 2006 00:00:00 +0530 Sat, 30 Jun 2012 17:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118463 Differential Modvat credit taken after inputs were returned from job work was held not to be barred by delay where the inputs had been sent under challans and returned within the prescribed 180 days. Rule 57F(7) allowed credit when the inputs were received back in full and did not impose a separate outer time limit for taking that credit; the time limit in Rule 57G(5) was inapplicable to such credit. On the facts, the entries reflected bona fide recording mistakes, so the correction was treated as permissible and the refund claim was admissible. Case-Laws Central Excise Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118463