https://www.taxtmi.com/caselaws?id=109749 Modvat credit could not be denied merely because it was entered in Part II after six months from the invoice date, where the goods had been received within six months and recorded in the prescribed register. The Tribunal applied its earlier ruling that such delayed entry does not breach the Modvat rules when receipt and recordation are timely. A pending reference application, without any stay, did not weaken the precedential force of that ruling. On those facts, denial of credit was unsustainable and the Revenue's appeal failed. en-us Mon, 12 Aug 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109749 Modvat credit could not be denied merely because it was entered in Part II after six months from the invoice date, where the goods had been received within six months and recorded in the prescribed register. The Tribunal applied its earlier ruling that such delayed entry does not breach the Modvat rules when receipt and recordation are timely. A pending reference application, without any stay, did not weaken the precedential force of that ruling. On those facts, denial of credit was unsustainable and the Revenue's appeal failed. Case-Laws Central Excise Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109749