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2013 (7) TMI 158 - HC - Central ExciseDenial of modvat credit on the ground that the same was claimed beyond the period of six months - Second proviso of Rule 57G of the Rules provides that the manufacture shall not take credit after six months of the date of issue of any of the documents specified in the first proviso to this sub-rule - Assessee applied modvat credit for the first time in its notification on 4-9-1996 i.e., during the year in which modvat credit was claimed under the provision contained in Rule 57H. - Held that:- Under Rule 57H of the Rules, there is no provision for claiming such modvat credit beyond the period of six months from the date of issuance of documents. The aforesaid rule begins with the non obstante clause `Notwithstanding anything contained in Rule 57G', meaning thereby that the provision of Rule 57G of the Rules were specifically excluded from the provision of Rule 57H and nothing contained in Rule 57G of the Rules was applicable for the applicability of Rule 57H - Denial of modvat credit to the assessee merely on the ground that the same was claimed beyond the period of six months was not justified. - Decided against the Revenue.
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