https://www.taxtmi.com/caselaws?id=243947 Credit of duty on inputs could not be denied merely because it was taken in RG 23A Part II after six months, where the inputs had been received and entered in RG 23A Part I within time before the amendment to Rule 57G. The amended proviso barring credit after six months was treated as prospective and not as defeating credits already substantively earned on the facts present. On that basis, delayed posting in Part II, without dispute as to receipt or timely Part I recording, did not destroy the credit entitlement, and the demand confirmed under Section 11A could not stand. en-us Wed, 20 Nov 2013 00:00:00 +0530 Fri, 14 Feb 2014 06:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243947 Credit of duty on inputs could not be denied merely because it was taken in RG 23A Part II after six months, where the inputs had been received and entered in RG 23A Part I within time before the amendment to Rule 57G. The amended proviso barring credit after six months was treated as prospective and not as defeating credits already substantively earned on the facts present. On that basis, delayed posting in Part II, without dispute as to receipt or timely Part I recording, did not destroy the credit entitlement, and the demand confirmed under Section 11A could not stand. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243947