https://www.taxtmi.com/caselaws?id=328517 A subsequently introduced six-month limit for Modvat credit could not be applied retrospectively to deny credit on documents issued before that limit came into force, so the disallowance on delay was unsustainable. Where the bill of entry/IGM entry contained discrepancies but receipt of the goods was accepted, the disputed credit required fresh factual verification by the adjudicating authority. The assessee obtained relief on the limitation issue, and the remaining credit claim was remanded for re-examination with an opportunity to produce supporting documents. en-us Fri, 22 Apr 2016 00:00:00 +0530 Mon, 06 Jun 2016 13:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328517 A subsequently introduced six-month limit for Modvat credit could not be applied retrospectively to deny credit on documents issued before that limit came into force, so the disallowance on delay was unsustainable. Where the bill of entry/IGM entry contained discrepancies but receipt of the goods was accepted, the disputed credit required fresh factual verification by the adjudicating authority. The assessee obtained relief on the limitation issue, and the remaining credit claim was remanded for re-examination with an opportunity to produce supporting documents. Case-Laws Central Excise Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328517