https://www.taxtmi.com/caselaws?id=2159 Under the Modvat scheme, short-availed credit could be taken later because the relevant rules contained no express time limit for availing validly earned credit. The scheme was treated as a self-contained special mechanism, so the six-month refund limitation in Section 11B of the Central Excise Act did not apply to subsequent availment of such credit. The later amendment introducing a six-month restriction was applied prospectively and did not govern the period in dispute. The result was that the assessee could claim the differential credit at a later stage, and the general refund limitation could not curtail that entitlement. en-us Mon, 14 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2159 Under the Modvat scheme, short-availed credit could be taken later because the relevant rules contained no express time limit for availing validly earned credit. The scheme was treated as a self-contained special mechanism, so the six-month refund limitation in Section 11B of the Central Excise Act did not apply to subsequent availment of such credit. The later amendment introducing a six-month restriction was applied prospectively and did not govern the period in dispute. The result was that the assessee could claim the differential credit at a later stage, and the general refund limitation could not curtail that entitlement. Case-Laws Central Excise Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2159