https://www.taxtmi.com/caselaws?id=98935 Modvat credit could not be denied merely because the RG-23A, Part II entry was made after six months when inputs were stored in an outside godown with departmental permission. The relevant factor was that the inputs were received within the prescribed period from the invoice date, and the delay in book entry arose only because credit was to be taken after the full consignment was brought into the manufacturing premises. A Board circular on identical facts treated the outside premises as an extension of the factory and allowed credit only on receipt of the entire consignment inside the factory. In these circumstances, denial of credit was unsustainable and relief was due to the assessee. en-us Wed, 03 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98935 Modvat credit could not be denied merely because the RG-23A, Part II entry was made after six months when inputs were stored in an outside godown with departmental permission. The relevant factor was that the inputs were received within the prescribed period from the invoice date, and the delay in book entry arose only because credit was to be taken after the full consignment was brought into the manufacturing premises. A Board circular on identical facts treated the outside premises as an extension of the factory and allowed credit only on receipt of the entire consignment inside the factory. In these circumstances, denial of credit was unsustainable and relief was due to the assessee. Case-Laws Central Excise Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98935