https://www.taxtmi.com/caselaws?id=88741 Subsequent availment of balance or full Modvat credit on inputs under Rule 57A was permissible where the credit was taken within a short and reasonable period after receipt, including where a clerical error was promptly detected and corrected. The legal position treated delayed completion of credit as valid when it did not represent an unreasonable lapse, and this approach had received High Court approval. The appeal challenging the fuller credit was rejected. en-us Thu, 01 Jan 1998 00:00:00 +0530 Tue, 20 Sep 2011 18:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88741 Subsequent availment of balance or full Modvat credit on inputs under Rule 57A was permissible where the credit was taken within a short and reasonable period after receipt, including where a clerical error was promptly detected and corrected. The legal position treated delayed completion of credit as valid when it did not represent an unreasonable lapse, and this approach had received High Court approval. The appeal challenging the fuller credit was rejected. Case-Laws Central Excise Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88741