https://www.taxtmi.com/caselaws?id=107292 A departmental circular issued to officers could not be relied on to deny Modvat credit to an assessee where the statutory rule allowed credit despite non-simultaneous receipt of inputs and supporting documents. The circular governed departmental procedure for issuance of subsidiary gate passes and did not create a bar on the assessee. Rule 57G(2) of the Central Excise Rules, 1944 recognised that physical receipt of inputs and receipt of Modvat documents need not be simultaneous. As the record showed credit was taken only after both were received and no mala fides were established, the demand based on the circular could not be sustained. en-us Thu, 06 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107292 A departmental circular issued to officers could not be relied on to deny Modvat credit to an assessee where the statutory rule allowed credit despite non-simultaneous receipt of inputs and supporting documents. The circular governed departmental procedure for issuance of subsidiary gate passes and did not create a bar on the assessee. Rule 57G(2) of the Central Excise Rules, 1944 recognised that physical receipt of inputs and receipt of Modvat documents need not be simultaneous. As the record showed credit was taken only after both were received and no mala fides were established, the demand based on the circular could not be sustained. Case-Laws Central Excise Thu, 06 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107292