https://www.taxtmi.com/caselaws?id=91420 Modvat credit could not be denied merely because it was availed after 30-6-1994, where the valid document had been issued before 31-3-1994. In the absence of any prescribed time limit for taking credit, delayed availment was held insufficient to refuse the benefit, and the Tribunal followed an earlier decision covering the same point. The assessee was therefore entitled to credit with consequential relief. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91420 Modvat credit could not be denied merely because it was availed after 30-6-1994, where the valid document had been issued before 31-3-1994. In the absence of any prescribed time limit for taking credit, delayed availment was held insufficient to refuse the benefit, and the Tribunal followed an earlier decision covering the same point. The assessee was therefore entitled to credit with consequential relief. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91420