https://www.taxtmi.com/caselaws?id=50683 For Modvat credit under the proviso to Rule 57G, the six-month period for a bill of entry is computed from the notional date when the imported goods are passed out of customs charge, not from the date of payment of additional duty. Because a bill of entry has no actual "date of issue" comparable to an excise invoice, the relevant date is linked to the point when the importer obtains the goods after customs clearance. On that basis, the credit was taken within time and was admissible, so the disallowance was set aside. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50683 For Modvat credit under the proviso to Rule 57G, the six-month period for a bill of entry is computed from the notional date when the imported goods are passed out of customs charge, not from the date of payment of additional duty. Because a bill of entry has no actual "date of issue" comparable to an excise invoice, the relevant date is linked to the point when the importer obtains the goods after customs clearance. On that basis, the credit was taken within time and was admissible, so the disallowance was set aside. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50683