https://www.taxtmi.com/caselaws?id=78141 Modvat credit on duty-paid inputs could not be denied on a purely technical objection where the inputs were received in December 1994, the invoice correlated with the earlier gate pass particulars, and contemporaneous supporting material was available. The transitional circular under Rule 57H accepted invoice or document as a valid basis for credit and directed acceptance up to 31.12.1994, so the Revenue's insistence that the invoice must have been produced earlier was unwarranted. The departmental orders and communications rejecting credit were therefore not sustainable, and the petitioners were entitled to Modvat credit. en-us Tue, 21 Sep 2010 00:00:00 +0530 Wed, 03 Nov 2010 00:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78141 Modvat credit on duty-paid inputs could not be denied on a purely technical objection where the inputs were received in December 1994, the invoice correlated with the earlier gate pass particulars, and contemporaneous supporting material was available. The transitional circular under Rule 57H accepted invoice or document as a valid basis for credit and directed acceptance up to 31.12.1994, so the Revenue's insistence that the invoice must have been produced earlier was unwarranted. The departmental orders and communications rejecting credit were therefore not sustainable, and the petitioners were entitled to Modvat credit. Case-Laws Central Excise Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78141