https://www.taxtmi.com/caselaws?id=50486 Modvat credit claimed on supplementary invoices under Rule 57E remained subject to the document and time-limit requirements of Rule 57G(2). Rule 57E operated only as an enabling provision for adjustment of credit when input duty changed later; it did not displace the requirement that credit be taken on prescribed duty-paying documents within six months of their issue. Because the credit was availed after that period, it was held to be time-barred and was rightly disallowed. The cited authorities were treated as inapplicable on the facts, and the later supplier certificate did not alter the result. en-us Mon, 19 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50486 Modvat credit claimed on supplementary invoices under Rule 57E remained subject to the document and time-limit requirements of Rule 57G(2). Rule 57E operated only as an enabling provision for adjustment of credit when input duty changed later; it did not displace the requirement that credit be taken on prescribed duty-paying documents within six months of their issue. Because the credit was availed after that period, it was held to be time-barred and was rightly disallowed. The cited authorities were treated as inapplicable on the facts, and the later supplier certificate did not alter the result. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50486