https://www.taxtmi.com/caselaws?id=47859 Rule 57G(5) of the Central Excise Rules, 1944 required Modvat credit to be taken within six months from the date of the relevant document, and the time limit operated as a mandatory restriction on the right to avail credit. An entry in RG23A Part I within that period did not satisfy the rule if the actual credit was taken later. On the facts, the credit was availed after six months, so the assessee was not entitled to the benefit and the Tribunal's order was set aside. en-us Thu, 06 Jul 2006 00:00:00 +0530 Sat, 31 Jul 2010 12:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47859 Rule 57G(5) of the Central Excise Rules, 1944 required Modvat credit to be taken within six months from the date of the relevant document, and the time limit operated as a mandatory restriction on the right to avail credit. An entry in RG23A Part I within that period did not satisfy the rule if the actual credit was taken later. On the facts, the credit was availed after six months, so the assessee was not entitled to the benefit and the Tribunal's order was set aside. Case-Laws Central Excise Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47859