https://www.taxtmi.com/caselaws?id=257194 Modvat credit could not be denied merely because the final lot of invoice-covered inputs was received after six months, where the assessee acted on the Superintendent's direction to receive the goods in smaller lots and store them outside the factory. The restriction was procedural, the arrangement was bona fide, and the departmental trade notice permitted credit in such circumstances when inputs were received at an outside storage place and then brought into the factory in the prescribed manner. On those facts, the six-month stipulation did not justify disallowance of credit, and the question of law was answered in favour of the assessee. en-us Wed, 11 Feb 2015 00:00:00 +0530 Mon, 17 Aug 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257194 Modvat credit could not be denied merely because the final lot of invoice-covered inputs was received after six months, where the assessee acted on the Superintendent's direction to receive the goods in smaller lots and store them outside the factory. The restriction was procedural, the arrangement was bona fide, and the departmental trade notice permitted credit in such circumstances when inputs were received at an outside storage place and then brought into the factory in the prescribed manner. On those facts, the six-month stipulation did not justify disallowance of credit, and the question of law was answered in favour of the assessee. Case-Laws Central Excise Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257194