https://www.taxtmi.com/caselaws?id=298405 MODVAT credit under Notification No. 175/86 read with Rule 57B could be taken subsequently in respect of duty-paid inputs used in the manufacture of final products. The Tribunal held that no six-month outer limit could be read into the credit scheme, and the departmental reliance on earlier authority did not show that credit was restricted to that period. Denial of credit merely because it was taken later was therefore unsustainable, and the assessee was entitled to avail the credit. en-us Tue, 05 May 1992 00:00:00 +0530 Sat, 30 Oct 2021 15:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298405 MODVAT credit under Notification No. 175/86 read with Rule 57B could be taken subsequently in respect of duty-paid inputs used in the manufacture of final products. The Tribunal held that no six-month outer limit could be read into the credit scheme, and the departmental reliance on earlier authority did not show that credit was restricted to that period. Denial of credit merely because it was taken later was therefore unsustainable, and the assessee was entitled to avail the credit. Case-Laws Central Excise Tue, 05 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298405