https://www.taxtmi.com/caselaws?id=50957 A reconstructed Bill of Entry may serve as a valid duty-paying document for Modvat credit where receipt of the inputs in the factory and their use in manufacture are undisputed, so denial of credit on that ground cannot stand. The six-month limitation for taking Modvat credit runs from the date of reconstruction of the document, not from the date of the original Bill of Entry, when the reconstructed document is accepted as valid. Credit taken within six months of reconstruction is therefore within time, and the consequential recovery and penalty are not sustainable on these facts. en-us Wed, 31 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50957 A reconstructed Bill of Entry may serve as a valid duty-paying document for Modvat credit where receipt of the inputs in the factory and their use in manufacture are undisputed, so denial of credit on that ground cannot stand. The six-month limitation for taking Modvat credit runs from the date of reconstruction of the document, not from the date of the original Bill of Entry, when the reconstructed document is accepted as valid. Credit taken within six months of reconstruction is therefore within time, and the consequential recovery and penalty are not sustainable on these facts. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50957