https://www.taxtmi.com/caselaws?id=235000 Rule 57H, as a transitional credit provision with a non obstante clause, overrides the six-month limitation in Rule 57G and must be applied on its own terms. Credit first claimed under Rule 57H cannot be denied solely because the prescribed documents were issued more than six months earlier, since the transitional scheme does not import the restriction contained in Rule 57G. On that basis, the assessee was held entitled to Modvat credit. en-us Thu, 02 May 2013 00:00:00 +0530 Tue, 31 Dec 2013 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235000 Rule 57H, as a transitional credit provision with a non obstante clause, overrides the six-month limitation in Rule 57G and must be applied on its own terms. Credit first claimed under Rule 57H cannot be denied solely because the prescribed documents were issued more than six months earlier, since the transitional scheme does not import the restriction contained in Rule 57G. On that basis, the assessee was held entitled to Modvat credit. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235000