https://www.taxtmi.com/caselaws?id=45182 Section 11A's six-month limitation governed recovery of wrongly availed Modvat credit under unamended Rule 57-I because a delegated rule cannot override the parent statute, and the absence of a separate time limit in the rule did not displace the Act. Limitation could also be examined on admitted facts as a pure question of law. Endless P.B. Wire Mesh and Industrial Cloth used in manufacturing printing paper were treated as eligible Modvat inputs under Rule 57A, since they were used in relation to manufacture and were not excluded merely because they functioned as machine parts or appliances. en-us Mon, 16 Nov 1998 00:00:00 +0530 Fri, 09 Jul 2010 10:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45182 Section 11A's six-month limitation governed recovery of wrongly availed Modvat credit under unamended Rule 57-I because a delegated rule cannot override the parent statute, and the absence of a separate time limit in the rule did not displace the Act. Limitation could also be examined on admitted facts as a pure question of law. Endless P.B. Wire Mesh and Industrial Cloth used in manufacturing printing paper were treated as eligible Modvat inputs under Rule 57A, since they were used in relation to manufacture and were not excluded merely because they functioned as machine parts or appliances. Case-Laws Central Excise Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45182