https://www.taxtmi.com/caselaws?id=243679 Modvat credit was recognised on a diesel engine forming an integral part of a DG set, as the engine was treated as part of the complete input used in manufacture. Credit could not be denied merely because a photocopy of the bill of entry was filed where the document had already been departmentally verified and endorsed. As to the six-month entry objection under Rule 57G(5), the accrued credit claim on receipt of duty-paid inputs was not defeated by that time limit, subject to verification of the RG 23A records. Penalty was held unwarranted where the substantive credit disputes were resolved in the assessee's favour and no intent to evade duty was established. en-us Wed, 18 Dec 2013 00:00:00 +0530 Mon, 25 May 2015 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243679 Modvat credit was recognised on a diesel engine forming an integral part of a DG set, as the engine was treated as part of the complete input used in manufacture. Credit could not be denied merely because a photocopy of the bill of entry was filed where the document had already been departmentally verified and endorsed. As to the six-month entry objection under Rule 57G(5), the accrued credit claim on receipt of duty-paid inputs was not defeated by that time limit, subject to verification of the RG 23A records. Penalty was held unwarranted where the substantive credit disputes were resolved in the assessee's favour and no intent to evade duty was established. Case-Laws Central Excise Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243679