https://www.taxtmi.com/caselaws?id=49047 The time limit under Rule 57G(5) applies to Modvat credit taken on CVD paid on imported inputs when supported by the triplicate or EDI duplicate Bill of Entry. Reading Rule 57G with Sections 46 and 47 of the Customs Act, the assessed Bill of Entry returned to the importer after assessment and duty payment is the duty-paying document "issued" for this purpose. Construing "issue" as the return of the assessed document preserves the statutory scheme and prevents the limitation provision from being rendered inapplicable to documents covered by Rule 57G(3). en-us Fri, 17 Nov 2006 00:00:00 +0530 Mon, 09 Aug 2010 13:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49047 The time limit under Rule 57G(5) applies to Modvat credit taken on CVD paid on imported inputs when supported by the triplicate or EDI duplicate Bill of Entry. Reading Rule 57G with Sections 46 and 47 of the Customs Act, the assessed Bill of Entry returned to the importer after assessment and duty payment is the duty-paying document "issued" for this purpose. Construing "issue" as the return of the assessed document preserves the statutory scheme and prevents the limitation provision from being rendered inapplicable to documents covered by Rule 57G(3). Case-Laws Central Excise Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49047