https://www.taxtmi.com/caselaws?id=119578 Modvat credit under Rule 57G(5) was barred where duty-paying documents were used after six months from their issue date, and entry of inputs in RG 23A Part I did not override that express limitation; the credit denial was therefore upheld. Penalty under Rule 173Q was unsustainable because the notice and adjudication order did not specify the exact clause or sub-rule allegedly contravened, depriving the assessee of clear notice of the charge; the penalty was therefore set aside. en-us Thu, 06 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119578 Modvat credit under Rule 57G(5) was barred where duty-paying documents were used after six months from their issue date, and entry of inputs in RG 23A Part I did not override that express limitation; the credit denial was therefore upheld. Penalty under Rule 173Q was unsustainable because the notice and adjudication order did not specify the exact clause or sub-rule allegedly contravened, depriving the assessee of clear notice of the charge; the penalty was therefore set aside. Case-Laws Central Excise Thu, 06 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119578