https://www.taxtmi.com/caselaws?id=48444 Excise credit could not be denied merely because the supporting certificate had been obtained by the supplier earlier, where the assessee received it only later and took credit within six months of actual receipt. The court treated the relevant date as the date on which the certificate was actually received by the assessee, not the earlier date of issue or procurement by the supplier. On that basis, the reference questions were held not to arise for consideration, the credit was not disallowed, and the challenge to the Tribunal's order failed. en-us Thu, 17 Jan 2008 00:00:00 +0530 Wed, 04 Aug 2010 14:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48444 Excise credit could not be denied merely because the supporting certificate had been obtained by the supplier earlier, where the assessee received it only later and took credit within six months of actual receipt. The court treated the relevant date as the date on which the certificate was actually received by the assessee, not the earlier date of issue or procurement by the supplier. On that basis, the reference questions were held not to arise for consideration, the credit was not disallowed, and the challenge to the Tribunal's order failed. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48444