https://www.taxtmi.com/caselaws?id=202086 Transitional input-credit under Rule 57H was available where the declaration under Rule 57G was filed within time and the assessee awaited departmental approval, since the scheme contemplated both timely declaration and departmental allowance. A later six-month restriction introduced in Rule 57G did not apply retrospectively to credit relating to the earlier period governed by the prior regime. Credit for the pre-amendment period was therefore admissible without the six-month limit, while credit taken for the post-amendment period remained subject to the amended time bar and was not admissible if taken beyond six months. en-us Tue, 31 Aug 2010 00:00:00 +0530 Mon, 14 Feb 2011 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202086 Transitional input-credit under Rule 57H was available where the declaration under Rule 57G was filed within time and the assessee awaited departmental approval, since the scheme contemplated both timely declaration and departmental allowance. A later six-month restriction introduced in Rule 57G did not apply retrospectively to credit relating to the earlier period governed by the prior regime. Credit for the pre-amendment period was therefore admissible without the six-month limit, while credit taken for the post-amendment period remained subject to the amended time bar and was not admissible if taken beyond six months. Case-Laws Central Excise Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202086