https://www.taxtmi.com/caselaws?id=51424 For Rule 57G(5), the date of issue of an imported Bill of Entry was treated as the date Customs actually released it, not the earlier filing date, where the documents had been retained for inspection; on those facts, Modvat credit taken after release was within the six-month period and admissible. Administrative trade instructions could not override the mandatory language of the Rules, so the Trade Notice could not defeat the statutory time limit. The Revenue's challenge therefore failed and the credit allowance was sustained. en-us Thu, 05 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51424 For Rule 57G(5), the date of issue of an imported Bill of Entry was treated as the date Customs actually released it, not the earlier filing date, where the documents had been retained for inspection; on those facts, Modvat credit taken after release was within the six-month period and admissible. Administrative trade instructions could not override the mandatory language of the Rules, so the Trade Notice could not defeat the statutory time limit. The Revenue's challenge therefore failed and the credit allowance was sustained. Case-Laws Central Excise Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51424