https://www.taxtmi.com/caselaws?id=106027 Modvat credit was held admissible on endorsed GP-1 documents issued before 31-3-1994 even though endorsement occurred later, because precedent supported continued admissibility after that date. An authentication defect in invoices was treated as a curable irregularity, so the matter was remanded for verification and credit was to follow if the defect had been rectified. The amendment to Rule 57G barring credit after six months was held not to apply retrospectively to credit already taken before its commencement, and the assessee was granted relief on that item. en-us Wed, 11 Oct 2000 00:00:00 +0530 Mon, 12 Mar 2012 13:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106027 Modvat credit was held admissible on endorsed GP-1 documents issued before 31-3-1994 even though endorsement occurred later, because precedent supported continued admissibility after that date. An authentication defect in invoices was treated as a curable irregularity, so the matter was remanded for verification and credit was to follow if the defect had been rectified. The amendment to Rule 57G barring credit after six months was held not to apply retrospectively to credit already taken before its commencement, and the assessee was granted relief on that item. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106027