https://www.taxtmi.com/caselaws?id=54067 Rule 57G(2), as amended by Notification No. 28/95-C.E. (N.T.), imposed a six-month limit for taking Modvat credit on duty-paying documents, and the limitation applied to domestic invoices as well as Bills of Entry for CVD on imported inputs. Credit taken on documents already more than six months old was treated as time-barred and inadmissible. The discussion also notes that credit was not allowable where the invoice named a different consignee and no reliable proof was produced that the consignee shown had not already taken the credit. en-us Mon, 18 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54067 Rule 57G(2), as amended by Notification No. 28/95-C.E. (N.T.), imposed a six-month limit for taking Modvat credit on duty-paying documents, and the limitation applied to domestic invoices as well as Bills of Entry for CVD on imported inputs. Credit taken on documents already more than six months old was treated as time-barred and inadmissible. The discussion also notes that credit was not allowable where the invoice named a different consignee and no reliable proof was produced that the consignee shown had not already taken the credit. Case-Laws Central Excise Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54067