https://www.taxtmi.com/caselaws?id=155643 Rule 57G of the Central Excise Rules, 1944 fixes the credit-availment period by reference to the date of issue of the specified document, such as an invoice or bill of entry, and not by the date of entry in RG-23A Part-I or Part-II. The registers serve only as records of stock and credit, while the statutory limitation under Rule 57G(5) runs from the document date, with a separate nine-month period for intermediate products received under Rule 57J. The applicable trigger for taking credit is therefore the issuance of the eligible document. en-us Tue, 13 Jul 2010 00:00:00 +0530 Fri, 06 Sep 2013 12:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155643 Rule 57G of the Central Excise Rules, 1944 fixes the credit-availment period by reference to the date of issue of the specified document, such as an invoice or bill of entry, and not by the date of entry in RG-23A Part-I or Part-II. The registers serve only as records of stock and credit, while the statutory limitation under Rule 57G(5) runs from the document date, with a separate nine-month period for intermediate products received under Rule 57J. The applicable trigger for taking credit is therefore the issuance of the eligible document. Case-Laws Central Excise Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155643