https://www.taxtmi.com/caselaws?id=271218 For Rule 57G of the erstwhile Central Excise Rules, 1944, the six-month requirement was satisfied when inputs were received in the factory against duty-paying documents within time and recorded in Part I of RG23A within that period. Delayed completion of the Part II credit entry did not, by itself, justify denial of CENVAT credit. The contrary Revenue authority was distinguished because it did not involve timely receipt of goods and Part I recording on the facts. Denial of credit was therefore held unjustified, and the assessee was entitled to the credit. en-us Fri, 04 Dec 2015 00:00:00 +0530 Sat, 30 Jan 2016 10:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271218 For Rule 57G of the erstwhile Central Excise Rules, 1944, the six-month requirement was satisfied when inputs were received in the factory against duty-paying documents within time and recorded in Part I of RG23A within that period. Delayed completion of the Part II credit entry did not, by itself, justify denial of CENVAT credit. The contrary Revenue authority was distinguished because it did not involve timely receipt of goods and Part I recording on the facts. Denial of credit was therefore held unjustified, and the assessee was entitled to the credit. Case-Laws Central Excise Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271218