https://www.taxtmi.com/caselaws?id=95176 Modvat credit could not be denied on inputs received and recorded before the commencement of Notification No. 28/95-C.E. (N.T.), because the later six-month condition was treated as prospective and did not govern earlier receipts. The delay in taking credit arose from non-receipt of duty-paying documents with the goods, and those documents were later obtained after explanation by the transporter. Where receipt of the goods, their duty-paid character, and the reason for delayed documents were undisputed, substantive compliance was sufficient, and the assessee remained entitled to credit. en-us Fri, 08 Sep 2000 00:00:00 +0530 Thu, 08 Dec 2011 15:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95176 Modvat credit could not be denied on inputs received and recorded before the commencement of Notification No. 28/95-C.E. (N.T.), because the later six-month condition was treated as prospective and did not govern earlier receipts. The delay in taking credit arose from non-receipt of duty-paying documents with the goods, and those documents were later obtained after explanation by the transporter. Where receipt of the goods, their duty-paid character, and the reason for delayed documents were undisputed, substantive compliance was sufficient, and the assessee remained entitled to credit. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95176