https://www.taxtmi.com/caselaws?id=121381 Credit taken on challans issued under Rule 57F(4) of the Central Excise Rules, 1944 could not be denied under Rule 57G(5) merely because it was taken after six months, where the inputs had been received back within 180 days as required by Rule 57F(7). The relevant credit mechanism operated under Rule 57F(4) and Rule 57F(7), and compliance with the stipulated return period meant the six-month time bar was inapplicable on the facts. The duty demand was therefore not sustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Wed, 21 Mar 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121381 Credit taken on challans issued under Rule 57F(4) of the Central Excise Rules, 1944 could not be denied under Rule 57G(5) merely because it was taken after six months, where the inputs had been received back within 180 days as required by Rule 57F(7). The relevant credit mechanism operated under Rule 57F(4) and Rule 57F(7), and compliance with the stipulated return period meant the six-month time bar was inapplicable on the facts. The duty demand was therefore not sustainable, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121381