https://www.taxtmi.com/caselaws?id=100827 Modvat credit could not be denied merely because it was availed more than six months after the invoice date, as the relevant date for computing the limitation period was the Assistant Commissioner's order determining eligibility to credit. The Commissioner (Appeals) relied on Tribunal precedent, Board instructions and the trade notice cited in the order, and found substantial compliance with the law with no other irregularity or infirmity. On that basis, the disallowance of Modvat credit was held unsustainable and the Department's challenge was rejected. en-us Wed, 05 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100827 Modvat credit could not be denied merely because it was availed more than six months after the invoice date, as the relevant date for computing the limitation period was the Assistant Commissioner's order determining eligibility to credit. The Commissioner (Appeals) relied on Tribunal precedent, Board instructions and the trade notice cited in the order, and found substantial compliance with the law with no other irregularity or infirmity. On that basis, the disallowance of Modvat credit was held unsustainable and the Department's challenge was rejected. Case-Laws Central Excise Wed, 05 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100827