https://www.taxtmi.com/caselaws?id=212236 Modvat credit on inputs received earlier but taken later was treated as admissible because the six-month restriction under Rule 57G(5) was held to apply to the documents covering the inputs, not to the date of entry in RG 23A. Where the credit was frozen by the department and the eligibility dispute was already pending, the delay in availing credit could not be treated as improper. The belated availment, having resulted from departmental direction and pending proceedings, was not barred by limitation, so the demand and penalties were not sustainable. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 13 Apr 2012 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212236 Modvat credit on inputs received earlier but taken later was treated as admissible because the six-month restriction under Rule 57G(5) was held to apply to the documents covering the inputs, not to the date of entry in RG 23A. Where the credit was frozen by the department and the eligibility dispute was already pending, the delay in availing credit could not be treated as improper. The belated availment, having resulted from departmental direction and pending proceedings, was not barred by limitation, so the demand and penalties were not sustainable. Case-Laws Central Excise Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212236