https://www.taxtmi.com/caselaws?id=51733 For computing the six-month limit under Rule 57G for Modvat credit, the period reasonably consumed in rectifying defective invoices needed to evidence price and duty particulars is excluded. Where the underlying transaction is genuine, duty payment is undisputed, and credit is taken after corrected invoices are received, the time spent correcting the documents cannot be counted against the assessee. On that basis, the denial of Modvat credit was unsustainable. en-us Fri, 22 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51733 For computing the six-month limit under Rule 57G for Modvat credit, the period reasonably consumed in rectifying defective invoices needed to evidence price and duty particulars is excluded. Where the underlying transaction is genuine, duty payment is undisputed, and credit is taken after corrected invoices are received, the time spent correcting the documents cannot be counted against the assessee. On that basis, the denial of Modvat credit was unsustainable. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51733