https://www.taxtmi.com/caselaws?id=97533 Modvat credit could not be refused merely because it was taken after 30-6-1994 on corrected gate passes where the inputs had already been received earlier and entered in RG-23A Part I. The duty-paid character of the inputs, their receipt before the cut-off date, and their use in manufacture were undisputed; only the supplier's gate passes were incomplete and later rectified. In these circumstances, and given the accepted practice of allowing correction of defective duty-paying documents, denial of credit on a purely technical ground was unwarranted. The assessee was entitled to the credit. en-us Mon, 15 May 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97533 Modvat credit could not be refused merely because it was taken after 30-6-1994 on corrected gate passes where the inputs had already been received earlier and entered in RG-23A Part I. The duty-paid character of the inputs, their receipt before the cut-off date, and their use in manufacture were undisputed; only the supplier's gate passes were incomplete and later rectified. In these circumstances, and given the accepted practice of allowing correction of defective duty-paying documents, denial of credit on a purely technical ground was unwarranted. The assessee was entitled to the credit. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97533