https://www.taxtmi.com/caselaws?id=122201 For Modvat credit, the six-month limitation was to be reckoned from the date of payment of duty, not from the date of issue of the bill of entry, so the time-bar objection could not stand. Where the triplicate bill of entry photocopy and surrounding customs documents indicated that the claim had been bona fide pursued, the credit claim required fresh examination rather than outright rejection. The adverse orders were therefore set aside and the matter remanded for reconsideration after verification of the documents and a personal hearing. en-us Tue, 16 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 13:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122201 For Modvat credit, the six-month limitation was to be reckoned from the date of payment of duty, not from the date of issue of the bill of entry, so the time-bar objection could not stand. Where the triplicate bill of entry photocopy and surrounding customs documents indicated that the claim had been bona fide pursued, the credit claim required fresh examination rather than outright rejection. The adverse orders were therefore set aside and the matter remanded for reconsideration after verification of the documents and a personal hearing. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122201