https://www.taxtmi.com/caselaws?id=103704 Modvat credit was available on invoice-based goods where the claimant produced invoices, challans and transport documents, and the denial on a supposed factual distinction was not accepted. Delay in seeking permission was not treated as a valid ground to refuse credit. Rule 57G was construed in the Modvat framework to cover traders as well as manufacturers even before the 1998 amendment, with Notification No. 15/98-C.E. (N.T.) treated as clarificatory of that existing position. The credit claim was therefore upheld and the objections based on delay and trader status were rejected. en-us Tue, 09 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103704 Modvat credit was available on invoice-based goods where the claimant produced invoices, challans and transport documents, and the denial on a supposed factual distinction was not accepted. Delay in seeking permission was not treated as a valid ground to refuse credit. Rule 57G was construed in the Modvat framework to cover traders as well as manufacturers even before the 1998 amendment, with Notification No. 15/98-C.E. (N.T.) treated as clarificatory of that existing position. The credit claim was therefore upheld and the objections based on delay and trader status were rejected. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103704