https://www.taxtmi.com/caselaws?id=94299 Modvat credit could not be denied merely because the duty-paid goods were received without the duty paying document accompanying them at the time of receipt, where the gate pass related to the very goods received. Rule 57G required receipt of goods under cover of a duty paying document, but it did not require simultaneous physical accompaniment of the document with the goods. Credit was therefore not to be refused solely for late receipt of the goods or delayed production of the document, so long as the document evidenced duty payment on the same goods. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 21 Nov 2011 14:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94299 Modvat credit could not be denied merely because the duty-paid goods were received without the duty paying document accompanying them at the time of receipt, where the gate pass related to the very goods received. Rule 57G required receipt of goods under cover of a duty paying document, but it did not require simultaneous physical accompaniment of the document with the goods. Credit was therefore not to be refused solely for late receipt of the goods or delayed production of the document, so long as the document evidenced duty payment on the same goods. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94299