https://www.taxtmi.com/caselaws?id=51736 The Tribunal held that the respondent, a cement manufacturer, was entitled to Modvat credit at 100% of CVD paid on imported goods from the date of receipt in the factory. The Tribunal emphasized the importance of the date of receipt of goods for Modvat credit eligibility under Rule 57Q, noting that there was no duty quantum restriction before a specific date. They upheld the decision in favor of the respondent, rejecting the Revenue's appeal. en-us Mon, 10 Jun 2002 00:00:00 +0530 Tue, 28 Sep 2010 09:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51736 The Tribunal held that the respondent, a cement manufacturer, was entitled to Modvat credit at 100% of CVD paid on imported goods from the date of receipt in the factory. The Tribunal emphasized the importance of the date of receipt of goods for Modvat credit eligibility under Rule 57Q, noting that there was no duty quantum restriction before a specific date. They upheld the decision in favor of the respondent, rejecting the Revenue's appeal. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51736