https://www.taxtmi.com/caselaws?id=221535 MODVAT credit on the strength of a bill of entry could not be treated as time-barred under Rule 57G(5) where Customs endorsement was necessary to make the document effective for credit. The relevant "date of issue" was construed as the date on which the endorsed bill of entry became valid for availing credit, not merely the date printed on the original document. As the assessee took credit on the same day the endorsed bills were received, the credit was within the six-month limit and could not be denied on limitation grounds. en-us Wed, 20 Feb 2013 00:00:00 +0530 Fri, 08 Nov 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221535 MODVAT credit on the strength of a bill of entry could not be treated as time-barred under Rule 57G(5) where Customs endorsement was necessary to make the document effective for credit. The relevant "date of issue" was construed as the date on which the endorsed bill of entry became valid for availing credit, not merely the date printed on the original document. As the assessee took credit on the same day the endorsed bills were received, the credit was within the six-month limit and could not be denied on limitation grounds. Case-Laws Central Excise Wed, 20 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221535