https://www.taxtmi.com/caselaws?id=109244 Rule 57G(2) permitted Modvat credit where inputs were received before the duty-paying documents, provided the documents were later obtained and the required RG 23A entries were made. The inputs were not required to accompany the documents at the time of receipt in the factory. Where the assessee explained that the goods were kept separately pending receipt of the documents and that explanation was not controverted, credit could not be denied merely because it was taken later. In the absence of any prescribed limitation period under the rule, delay in availment by itself did not defeat credit once the substantive conditions were satisfied. en-us Thu, 20 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109244 Rule 57G(2) permitted Modvat credit where inputs were received before the duty-paying documents, provided the documents were later obtained and the required RG 23A entries were made. The inputs were not required to accompany the documents at the time of receipt in the factory. Where the assessee explained that the goods were kept separately pending receipt of the documents and that explanation was not controverted, credit could not be denied merely because it was taken later. In the absence of any prescribed limitation period under the rule, delay in availment by itself did not defeat credit once the substantive conditions were satisfied. Case-Laws Central Excise Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109244