https://www.taxtmi.com/caselaws?id=45535 A time-bound credit-linked exemption under Notification No. 16/94 was available only if the relevant documents were issued before 1 April 1994 and credit under Rule 57G was taken on or before 30 June 1994. The Tribunal had treated delayed credit entry as not defeating the benefit, but the High Court noted that the Revenue's challenge raised a referable question of law. The legal point was whether non-compliance with the stated cut-off date barred the exemption, and the Tribunal was directed to refer the formulated question to the Court. en-us Mon, 13 Mar 2000 00:00:00 +0530 Mon, 12 Jul 2010 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45535 A time-bound credit-linked exemption under Notification No. 16/94 was available only if the relevant documents were issued before 1 April 1994 and credit under Rule 57G was taken on or before 30 June 1994. The Tribunal had treated delayed credit entry as not defeating the benefit, but the High Court noted that the Revenue's challenge raised a referable question of law. The legal point was whether non-compliance with the stated cut-off date barred the exemption, and the Tribunal was directed to refer the formulated question to the Court. Case-Laws Central Excise Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45535