https://www.taxtmi.com/circulars?id=5773 Denial of MODVAT credit solely because a dealer failed to submit software details under Rule 57GG(6) is not warranted where the duty-paid character of the goods is established; non-submission is a technical offence, and the Jurisdictional Assistant Collector may allow credit if goods were cleared on a proper 57GG invoice for the past period. en-us Thu, 25 Jul 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5773 Denial of MODVAT credit solely because a dealer failed to submit software details under Rule 57GG(6) is not warranted where the duty-paid character of the goods is established; non-submission is a technical offence, and the Jurisdictional Assistant Collector may allow credit if goods were cleared on a proper 57GG invoice for the past period. Circulars Central Excise Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5773