https://www.taxtmi.com/caselaws?id=50082 Modvat credit was treated as admissible where the assessee had taken credit within the prescribed period on receipt of goods and the relevant document, later reversed it on audit objection, and then re-availed it after obtaining the correct duplicate Bill of Entry. The Tribunal held that delay in securing the proper customs document did not bar re-availment when the original credit entry was timely and the later step was only a correction of accounts, not a fresh taking of credit beyond time. The six-month objection was therefore rejected. en-us Tue, 24 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50082 Modvat credit was treated as admissible where the assessee had taken credit within the prescribed period on receipt of goods and the relevant document, later reversed it on audit objection, and then re-availed it after obtaining the correct duplicate Bill of Entry. The Tribunal held that delay in securing the proper customs document did not bar re-availment when the original credit entry was timely and the later step was only a correction of accounts, not a fresh taking of credit beyond time. The six-month objection was therefore rejected. Case-Laws Central Excise Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50082