https://www.taxtmi.com/caselaws?id=202795 Modvat credit remained available on the strength of a pre-1-4-1994 gate pass and the later invoice/document, because Rule 57G and the amended Rule 57H regime accepted prescribed manufacturer-issued documents and the CBEC circular extended their acceptance up to 31-12-1994. The assessee had filed the declaration, maintained contemporaneous proof of receipt of goods, and availed credit within the extended period in December 1994. Refusal of credit only because the invoice was produced later was treated as unduly technical, and the departmental directions denying credit were liable to be set aside. en-us Tue, 21 Sep 2010 00:00:00 +0530 Mon, 18 Apr 2011 00:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202795 Modvat credit remained available on the strength of a pre-1-4-1994 gate pass and the later invoice/document, because Rule 57G and the amended Rule 57H regime accepted prescribed manufacturer-issued documents and the CBEC circular extended their acceptance up to 31-12-1994. The assessee had filed the declaration, maintained contemporaneous proof of receipt of goods, and availed credit within the extended period in December 1994. Refusal of credit only because the invoice was produced later was treated as unduly technical, and the departmental directions denying credit were liable to be set aside. Case-Laws Central Excise Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202795