https://www.taxtmi.com/caselaws?id=54720 Modvat credit taken in 1998 on the basis of Rule 57E certificates issued in 1995 was held subject to the six-month limitation under Rule 57G(5) once such certificates were treated as specified documents under Rule 57G(3), and no distinction was drawn between documents issued before or after that classification. On interest, the text states that where credit was only entered in the Modvat records and was not utilised, the basis for charging interest was not made out, so interest could not be confirmed. en-us Mon, 12 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54720 Modvat credit taken in 1998 on the basis of Rule 57E certificates issued in 1995 was held subject to the six-month limitation under Rule 57G(5) once such certificates were treated as specified documents under Rule 57G(3), and no distinction was drawn between documents issued before or after that classification. On interest, the text states that where credit was only entered in the Modvat records and was not utilised, the basis for charging interest was not made out, so interest could not be confirmed. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54720