https://www.taxtmi.com/caselaws?id=89878 Modvat credit on duty-paid inputs cannot be denied merely because the manufacturer's depot was not registered before 31-12-1994, where the inputs were actually received and the credit was taken during the relevant prior period. Rule 57G and the related notification recognised invoices from a factory or depot, and the registration requirement was treated as procedural for that period, intended to aid supervision and record-keeping rather than to defeat substantive entitlement. On the facts, the records showed duty payment and genuine claims, so proof of receipt of eligible inputs prevailed and the credit claim stood allowed. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89878 Modvat credit on duty-paid inputs cannot be denied merely because the manufacturer's depot was not registered before 31-12-1994, where the inputs were actually received and the credit was taken during the relevant prior period. Rule 57G and the related notification recognised invoices from a factory or depot, and the registration requirement was treated as procedural for that period, intended to aid supervision and record-keeping rather than to defeat substantive entitlement. On the facts, the records showed duty payment and genuine claims, so proof of receipt of eligible inputs prevailed and the credit claim stood allowed. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89878