https://www.taxtmi.com/caselaws?id=50441 For the period before 29-6-1995, no time limit governed taking Modvat credit on duty-paying documents, and the later six-month limit in Rule 57G of the Central Excise Rules, 1944 was not retrospective. Section 11A of the Central Excise Act, 1944 was held inapplicable to the taking or recovery of Modvat credit. Credit taken before the amendment could not be denied merely because the documents were several years old, and the credit was therefore valid in law. en-us Wed, 24 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 17:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50441 For the period before 29-6-1995, no time limit governed taking Modvat credit on duty-paying documents, and the later six-month limit in Rule 57G of the Central Excise Rules, 1944 was not retrospective. Section 11A of the Central Excise Act, 1944 was held inapplicable to the taking or recovery of Modvat credit. Credit taken before the amendment could not be denied merely because the documents were several years old, and the credit was therefore valid in law. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50441