https://www.taxtmi.com/caselaws?id=122217 Modvat credit on duty-paying documents issued before 29-6-1995 remained subject to the six-month limit introduced by the amendment to Rule 57G of the Central Excise Rules, 1944. The later deletion of that time limit from 1-4-2000 was treated as a prospective change in law and did not retrospectively revive or save credits already time-barred. The Larger Bench ruling in Kusum Ingots & Alloys Ltd. was followed as directly covering the issue, and the claim for credit beyond six months was held not sustainable. en-us Fri, 02 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122217 Modvat credit on duty-paying documents issued before 29-6-1995 remained subject to the six-month limit introduced by the amendment to Rule 57G of the Central Excise Rules, 1944. The later deletion of that time limit from 1-4-2000 was treated as a prospective change in law and did not retrospectively revive or save credits already time-barred. The Larger Bench ruling in Kusum Ingots & Alloys Ltd. was followed as directly covering the issue, and the claim for credit beyond six months was held not sustainable. Case-Laws Central Excise Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122217