https://www.taxtmi.com/caselaws?id=122313 Modvat credit under amended Rule 57G could not be taken after the six-month period from the date of the relevant invoices, even where the inputs were received before the amendment, because the time limit operated as a procedural restriction on taking credit rather than an extinguishment of the underlying entitlement. The Tribunal applied the binding ruling that this use of the amended rule was not impermissibly retrospective. Section 38A of the Central Excise Act, 1944 did not assist the claimant, as the credit request was governed by the amended timing requirement applicable to the act of taking credit, and the credit was therefore inadmissible. en-us Tue, 24 Apr 2007 00:00:00 +0530 Sat, 11 Aug 2012 12:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122313 Modvat credit under amended Rule 57G could not be taken after the six-month period from the date of the relevant invoices, even where the inputs were received before the amendment, because the time limit operated as a procedural restriction on taking credit rather than an extinguishment of the underlying entitlement. The Tribunal applied the binding ruling that this use of the amended rule was not impermissibly retrospective. Section 38A of the Central Excise Act, 1944 did not assist the claimant, as the credit request was governed by the amended timing requirement applicable to the act of taking credit, and the credit was therefore inadmissible. Case-Laws Central Excise Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122313