https://www.taxtmi.com/caselaws?id=118971 Rule 57G(2) of the Central Excise Rules, 1944 bars credit taken more than six months after the date of the duty-paying documents, but the text explains that this limitation should not operate rigidly where an earlier erroneous appellate order had wrongly treated the goods as ineligible inputs and thereby prevented credit. Once the Tribunal later affirmed eligibility of the grinding wheels, the duty-paying documents regained operative relevance and credit was taken shortly thereafter. The discussion applies the beneficial object of the credit scheme to support a non-technical reading of the limitation period in these circumstances. en-us Thu, 15 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 11:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118971 Rule 57G(2) of the Central Excise Rules, 1944 bars credit taken more than six months after the date of the duty-paying documents, but the text explains that this limitation should not operate rigidly where an earlier erroneous appellate order had wrongly treated the goods as ineligible inputs and thereby prevented credit. Once the Tribunal later affirmed eligibility of the grinding wheels, the duty-paying documents regained operative relevance and credit was taken shortly thereafter. The discussion applies the beneficial object of the credit scheme to support a non-technical reading of the limitation period in these circumstances. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118971