https://www.taxtmi.com/caselaws?id=1234 Modvat credit was held admissible where invoices were taken on the last permissible day of the six-month period, because the limitation under Rule 57G(5) runs from the day after the document date and excludes the date of issue. Credit was also upheld on triplicate bills of entry even though they showed the importer's Bombay address rather than the Bhopal unit name, because the rule requires receipt of inputs under a prescribed document and does not insist that the bill identify the receiving factory unit. The disallowance on both contested grounds was therefore unsustainable, and the stated ratio is that a genuine prescribed document covering receipt of inputs is sufficient for credit. en-us Thu, 04 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1234 Modvat credit was held admissible where invoices were taken on the last permissible day of the six-month period, because the limitation under Rule 57G(5) runs from the day after the document date and excludes the date of issue. Credit was also upheld on triplicate bills of entry even though they showed the importer's Bombay address rather than the Bhopal unit name, because the rule requires receipt of inputs under a prescribed document and does not insist that the bill identify the receiving factory unit. The disallowance on both contested grounds was therefore unsustainable, and the stated ratio is that a genuine prescribed document covering receipt of inputs is sufficient for credit. Case-Laws Central Excise Thu, 04 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1234