https://www.taxtmi.com/caselaws?id=51522 Modvat credit was available where the triplicate Bill of Entry was lost in transit and credit was supported by a certificate issued by the proper Customs officer. Rule 57G(6)(b) required the six-month limit in the proviso to be read with reference to the date of issue of that certificate, since the certificate is the operative document for availing credit in such cases. Interpreting the time bar from the date of the Bill of Entry would defeat the rule's purpose and unjustly deny credit despite Customs verification. The Revenue's objection on limitation was rejected, and the credit was held admissible. en-us Thu, 20 Jun 2002 00:00:00 +0530 Sat, 25 Sep 2010 12:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51522 Modvat credit was available where the triplicate Bill of Entry was lost in transit and credit was supported by a certificate issued by the proper Customs officer. Rule 57G(6)(b) required the six-month limit in the proviso to be read with reference to the date of issue of that certificate, since the certificate is the operative document for availing credit in such cases. Interpreting the time bar from the date of the Bill of Entry would defeat the rule's purpose and unjustly deny credit despite Customs verification. The Revenue's objection on limitation was rejected, and the credit was held admissible. Case-Laws Central Excise Thu, 20 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51522