https://www.taxtmi.com/caselaws?id=122252 Rule 57G(5) of the Central Excise Rules, 1944 was read to prohibit Modvat credit only after six months from the date of issue of the invoice, and the computation of that period was governed by Section 9 of the General Clauses Act, 1897. The first day was excluded and the last day included when reckoning six months, so the invoice date itself was not counted. On that basis, credit taken on the corresponding last day was within time and not time-barred. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 09 Aug 2012 17:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122252 Rule 57G(5) of the Central Excise Rules, 1944 was read to prohibit Modvat credit only after six months from the date of issue of the invoice, and the computation of that period was governed by Section 9 of the General Clauses Act, 1897. The first day was excluded and the last day included when reckoning six months, so the invoice date itself was not counted. On that basis, credit taken on the corresponding last day was within time and not time-barred. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122252