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    <title>Availing of Modvat Credit on inputs at a later date - Regarding</title>
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    <description>Availment of Modvat credit must occur immediately on receipt of inputs in the assessee&#039;s factory together with duty paying documents; while no statutory time limit exists, Rule 57G and administrative instruction require credit to be taken upon receipt, and genuine stray delays may be taken up with the concerned Collector of Central Excise.</description>
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      <title>Availing of Modvat Credit on inputs at a later date - Regarding</title>
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      <description>Availment of Modvat credit must occur immediately on receipt of inputs in the assessee&#039;s factory together with duty paying documents; while no statutory time limit exists, Rule 57G and administrative instruction require credit to be taken upon receipt, and genuine stray delays may be taken up with the concerned Collector of Central Excise.</description>
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