https://www.taxtmi.com/caselaws?id=54436 Rule 57E operates as an independent substantive provision for adjusting Modvat credit where duty paid on inputs is later varied, and the six-month limit in Rule 57G(2) applies only to the specified documents covered by that rule. A certificate issued under Rule 57E is not a document governed by the Rule 57G(2) proviso, so the limitation cannot be imported into Rule 57E. On the facts, a fresh certificate was issued in lieu of the earlier one and the credit was taken within six months of receipt of that subsequent certificate, making the Modvat credit admissible. en-us Tue, 17 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54436 Rule 57E operates as an independent substantive provision for adjusting Modvat credit where duty paid on inputs is later varied, and the six-month limit in Rule 57G(2) applies only to the specified documents covered by that rule. A certificate issued under Rule 57E is not a document governed by the Rule 57G(2) proviso, so the limitation cannot be imported into Rule 57E. On the facts, a fresh certificate was issued in lieu of the earlier one and the credit was taken within six months of receipt of that subsequent certificate, making the Modvat credit admissible. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54436