https://www.taxtmi.com/caselaws?id=54727 Modvat credit on imported scrap was treated as time-barred where it was taken beyond six months from the Bill of Entry under Rule 57G(5), and the relevant period was not shifted to the date of receipt in the factory after customs clearance. In the absence of proof that customs detention prevented use of the date of out-of-charge, the earlier customs-clearance date remained controlling. Credit was also found unsupported because the gate passes relied on were not the authorised documents contemplated by Rule 57G(2). On that basis, the credit was held inadmissible and the allowance of Modvat credit was unsustainable. en-us Thu, 15 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 17:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54727 Modvat credit on imported scrap was treated as time-barred where it was taken beyond six months from the Bill of Entry under Rule 57G(5), and the relevant period was not shifted to the date of receipt in the factory after customs clearance. In the absence of proof that customs detention prevented use of the date of out-of-charge, the earlier customs-clearance date remained controlling. Credit was also found unsupported because the gate passes relied on were not the authorised documents contemplated by Rule 57G(2). On that basis, the credit was held inadmissible and the allowance of Modvat credit was unsustainable. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54727