https://www.taxtmi.com/caselaws?id=94488 Modvat credit cannot be denied merely because the duty-paying invoice did not accompany the inputs at the time of receipt, if the inputs were in fact received and the invoice covered the same quantity of goods. Rule 57G(3) requires receipt of inputs under duty-paying documents, but it does not mandate simultaneous arrival of the goods and invoice. A time gap between receipt of the inputs and receipt or issue of the invoice is only a procedural irregularity and does not defeat the substantive entitlement to credit. en-us Wed, 08 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94488 Modvat credit cannot be denied merely because the duty-paying invoice did not accompany the inputs at the time of receipt, if the inputs were in fact received and the invoice covered the same quantity of goods. Rule 57G(3) requires receipt of inputs under duty-paying documents, but it does not mandate simultaneous arrival of the goods and invoice. A time gap between receipt of the inputs and receipt or issue of the invoice is only a procedural irregularity and does not defeat the substantive entitlement to credit. Case-Laws Central Excise Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94488