https://www.taxtmi.com/caselaws?id=45446 Modvat credit could not be refused merely because the claim was made belatedly where no limitation period was prescribed. The Court held that, if delay was explained, the excise authority had to consider that explanation before rejecting the claim on limitation grounds. The matter was therefore required to be reconsidered by the authority after taking the petitioner's explanation for delay into account. en-us Mon, 14 Feb 2000 00:00:00 +0530 Sat, 10 Jul 2010 15:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45446 Modvat credit could not be refused merely because the claim was made belatedly where no limitation period was prescribed. The Court held that, if delay was explained, the excise authority had to consider that explanation before rejecting the claim on limitation grounds. The matter was therefore required to be reconsidered by the authority after taking the petitioner's explanation for delay into account. Case-Laws Central Excise Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45446