https://www.taxtmi.com/caselaws?id=122024 Modvat credit under Rule 57G of the Central Excise Rules, 1944 had to be taken within the prescribed procedural time limit and on valid duty-paying documents. Although the invoice was issued before insertion of the six-month restriction, credit was actually taken much later, after the stipulated period. The delayed availment made the claim unsustainable, and the Modvat credit was rejected. en-us Thu, 02 Feb 2006 00:00:00 +0530 Wed, 08 Aug 2012 10:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122024 Modvat credit under Rule 57G of the Central Excise Rules, 1944 had to be taken within the prescribed procedural time limit and on valid duty-paying documents. Although the invoice was issued before insertion of the six-month restriction, credit was actually taken much later, after the stipulated period. The delayed availment made the claim unsustainable, and the Modvat credit was rejected. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122024