https://www.taxtmi.com/caselaws?id=163307 Rule 57G, as amended by Notification No. 26/96-C.E. (N.T.), barred Modvat credit on dealer invoices issued before 31 August 1996 if credit was taken after 30 September 1996, so credit was inadmissible on the covered dealer invoices except the invoice issued by M/s. J.K. Textiles. Credit was also claimed on certified copies of bills of entry; because receipt of the goods and their duty-paid character were undisputed, the documentary defect was treated as a procedural infirmity and credit was held admissible on substantial compliance grounds. en-us Mon, 10 Jan 2005 00:00:00 +0530 Mon, 31 Mar 2014 11:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163307 Rule 57G, as amended by Notification No. 26/96-C.E. (N.T.), barred Modvat credit on dealer invoices issued before 31 August 1996 if credit was taken after 30 September 1996, so credit was inadmissible on the covered dealer invoices except the invoice issued by M/s. J.K. Textiles. Credit was also claimed on certified copies of bills of entry; because receipt of the goods and their duty-paid character were undisputed, the documentary defect was treated as a procedural infirmity and credit was held admissible on substantial compliance grounds. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163307