https://www.taxtmi.com/caselaws?id=51439 Rule 57G required Modvat credit to be taken within six months from the date of the duty-paid documents, and no condonation power existed under the rule. Credit for B.E.D. and A.E.D. had to be claimed separately, so a timely entry for one duty did not validate a later claim for the other. On that basis, A.E.D. credit taken after six months was disallowed. The show cause notice was held valid because it set out the alleged irregular availing of credit and caused no prejudice despite imperfect wording. Credit taken in contravention of the rule could be denied even if not utilised, and the penalty was sustained. en-us Tue, 09 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51439 Rule 57G required Modvat credit to be taken within six months from the date of the duty-paid documents, and no condonation power existed under the rule. Credit for B.E.D. and A.E.D. had to be claimed separately, so a timely entry for one duty did not validate a later claim for the other. On that basis, A.E.D. credit taken after six months was disallowed. The show cause notice was held valid because it set out the alleged irregular availing of credit and caused no prejudice despite imperfect wording. Credit taken in contravention of the rule could be denied even if not utilised, and the penalty was sustained. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51439