https://www.taxtmi.com/caselaws?id=121175 Modvat credit on GP-1 remained available under the transitional notification regime, because the invoice system introduced by Notification No. 16/94 allowed continued credit on GP-1 up to 30-6-1994, and Notification No. 30/94 extended that facility to 31-12-1994. Credit taken on 1-11-1994 therefore fell within the permitted period and was validly availed. The appellate order also proceeded on the mistaken assumption that the credit was time-barred; since it was an ex parte order, that apparent factual error was treated as rectifiable. en-us Tue, 20 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 11:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121175 Modvat credit on GP-1 remained available under the transitional notification regime, because the invoice system introduced by Notification No. 16/94 allowed continued credit on GP-1 up to 30-6-1994, and Notification No. 30/94 extended that facility to 31-12-1994. Credit taken on 1-11-1994 therefore fell within the permitted period and was validly availed. The appellate order also proceeded on the mistaken assumption that the credit was time-barred; since it was an ex parte order, that apparent factual error was treated as rectifiable. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121175