https://www.taxtmi.com/caselaws?id=119982 Modvat credit on refractory material, withheld because the Revenue objected to its admissibility during a live dispute, could be taken after the dispute was finally resolved in the assessee's favour. The Tribunal held that Rule 57G(5)'s six-month limit applied to ordinary credit claims in the normal course, not to credit deferred solely because departmental objection prevented availment. No independent statutory bar was shown, so the credit was not time-barred and the connected penalty could not stand. en-us Fri, 08 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 10:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119982 Modvat credit on refractory material, withheld because the Revenue objected to its admissibility during a live dispute, could be taken after the dispute was finally resolved in the assessee's favour. The Tribunal held that Rule 57G(5)'s six-month limit applied to ordinary credit claims in the normal course, not to credit deferred solely because departmental objection prevented availment. No independent statutory bar was shown, so the credit was not time-barred and the connected penalty could not stand. Case-Laws Central Excise Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119982