https://www.taxtmi.com/caselaws?id=119406 Modvat credit under Rule 57G was found to be within time because the six-month limitation ran from the relevant duty-paying date, not merely from the date of filing the Bill of Entry. Although the Bill of Entry was dated earlier, the duty was paid and the goods were delivered later, and that later duty-related date controlled the limitation calculation. The filing date of the Bill of Entry was held to have no relevance to the physical movement of the goods for this time-limit purpose. On that basis, the credit taken on 17-2-1996 was admissible and the Revenue's objection on limitation failed. en-us Mon, 06 Feb 2006 00:00:00 +0530 Tue, 10 Jul 2012 18:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119406 Modvat credit under Rule 57G was found to be within time because the six-month limitation ran from the relevant duty-paying date, not merely from the date of filing the Bill of Entry. Although the Bill of Entry was dated earlier, the duty was paid and the goods were delivered later, and that later duty-related date controlled the limitation calculation. The filing date of the Bill of Entry was held to have no relevance to the physical movement of the goods for this time-limit purpose. On that basis, the credit taken on 17-2-1996 was admissible and the Revenue's objection on limitation failed. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119406