https://www.taxtmi.com/caselaws?id=82069 Modvat credit could not be denied merely because the entry in the records was made 3 to 10 days after receipt of the inputs, as Rule 57G prescribed no specific time limit for taking credit. The statutory scheme did not permit rejection of credit on a bare timing objection where duty-paid supporting documents reached later, and the earlier view that documents had to accompany the goods was not accepted after the amended notifications. The denial of credit was therefore unjustified, and the assessee was entitled to the credit. en-us Wed, 09 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82069 Modvat credit could not be denied merely because the entry in the records was made 3 to 10 days after receipt of the inputs, as Rule 57G prescribed no specific time limit for taking credit. The statutory scheme did not permit rejection of credit on a bare timing objection where duty-paid supporting documents reached later, and the earlier view that documents had to accompany the goods was not accepted after the amended notifications. The denial of credit was therefore unjustified, and the assessee was entitled to the credit. Case-Laws Central Excise Wed, 09 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82069