https://www.taxtmi.com/caselaws?id=273571 A six-month limitation inserted in Rule 57G of the Central Excise Rules, 1944 applied prospectively from 29-6-1995 and could not be read into claims under Rule 57H(1B). Because Rule 57H(1B) itself prescribed no specific time limit, credit could not be denied by importing the limitation from another provision by implication. The governing principle is that a limitation period must arise from the text of the rule itself, and absent such prescription, the claim remains maintainable. The assessee was therefore entitled to Modvat credit. en-us Fri, 11 Feb 2011 00:00:00 +0530 Tue, 03 Jul 2018 14:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273571 A six-month limitation inserted in Rule 57G of the Central Excise Rules, 1944 applied prospectively from 29-6-1995 and could not be read into claims under Rule 57H(1B). Because Rule 57H(1B) itself prescribed no specific time limit, credit could not be denied by importing the limitation from another provision by implication. The governing principle is that a limitation period must arise from the text of the rule itself, and absent such prescription, the claim remains maintainable. The assessee was therefore entitled to Modvat credit. Case-Laws Central Excise Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273571