https://www.taxtmi.com/caselaws?id=49921 Conflicting Tribunal views existed on Modvat credit entitlement where duty-paying documents were issued more than six months earlier. The larger Bench view, as relied upon, treated the amended rule as barring credit beyond six months from the date of the duty-paying documents, while earlier Tribunal reasoning had treated pre-amendment credit entitlement as a vested right. Because of this divergence, the reference application was allowed and the questions of law were referred to the High Court of Madhya Pradesh for opinion. en-us Fri, 15 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49921 Conflicting Tribunal views existed on Modvat credit entitlement where duty-paying documents were issued more than six months earlier. The larger Bench view, as relied upon, treated the amended rule as barring credit beyond six months from the date of the duty-paying documents, while earlier Tribunal reasoning had treated pre-amendment credit entitlement as a vested right. Because of this divergence, the reference application was allowed and the questions of law were referred to the High Court of Madhya Pradesh for opinion. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49921