https://www.taxtmi.com/caselaws?id=50485 Re-credit of Modvat credit taken on the strength of earlier duty-paying invoices was held time-barred, as the credit entry was made beyond the six-month limit under Rule 57G(5) read with the amended Rule 57H regime. The earlier disallowance of credit had attained finality because it was not appealed and had already been reversed. A later order allowing re-credit was treated as an impermissible review, since the Assistant Commissioner had no statutory power of review under Central Excise law; it was therefore without jurisdiction and non est. The benefit claimed under that later order could not be sustained. en-us Fri, 05 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50485 Re-credit of Modvat credit taken on the strength of earlier duty-paying invoices was held time-barred, as the credit entry was made beyond the six-month limit under Rule 57G(5) read with the amended Rule 57H regime. The earlier disallowance of credit had attained finality because it was not appealed and had already been reversed. A later order allowing re-credit was treated as an impermissible review, since the Assistant Commissioner had no statutory power of review under Central Excise law; it was therefore without jurisdiction and non est. The benefit claimed under that later order could not be sustained. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50485