https://www.taxtmi.com/caselaws?id=87543 Modvat credit was admissible where the governing rule for the relevant period allowed credit on a Bill of Entry and the quadruplicate copy produced was treated as a valid Bill of Entry. A later notification prescribing a different documentary requirement was held inapplicable to that period, so credit could not be denied on that basis. The goods had been received in the factory and used in manufacture, and the exemption condition was not disputed. Credit was therefore allowed for the seventh consignment, while denial of credit for the uncontested consignments remained undisturbed, giving the assessee partial relief. en-us Tue, 01 Jul 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87543 Modvat credit was admissible where the governing rule for the relevant period allowed credit on a Bill of Entry and the quadruplicate copy produced was treated as a valid Bill of Entry. A later notification prescribing a different documentary requirement was held inapplicable to that period, so credit could not be denied on that basis. The goods had been received in the factory and used in manufacture, and the exemption condition was not disputed. Credit was therefore allowed for the seventh consignment, while denial of credit for the uncontested consignments remained undisturbed, giving the assessee partial relief. Case-Laws Central Excise Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87543