https://www.taxtmi.com/caselaws?id=236587 MODVAT credit under Rule 57G accrued on receipt of duty-paid inputs supported by proper documents, and the delayed entry in RG-23A Part II did not by itself defeat entitlement. The substantive right to credit was reflected by timely receipt and recording of the inputs in RG-23A Part I, while Part II served only to account for the quantum of credit. The six-month limit was intended to curb stale claims and could not be applied to deny otherwise available credit where the inputs were received and entered in Part I within time. A prior decision on a different issue concerning credit taken beyond the relevant period was held not to control this point. en-us Tue, 08 May 2012 00:00:00 +0530 Mon, 02 Sep 2013 11:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236587 MODVAT credit under Rule 57G accrued on receipt of duty-paid inputs supported by proper documents, and the delayed entry in RG-23A Part II did not by itself defeat entitlement. The substantive right to credit was reflected by timely receipt and recording of the inputs in RG-23A Part I, while Part II served only to account for the quantum of credit. The six-month limit was intended to curb stale claims and could not be applied to deny otherwise available credit where the inputs were received and entered in Part I within time. A prior decision on a different issue concerning credit taken beyond the relevant period was held not to control this point. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236587