https://www.taxtmi.com/caselaws?id=51752 Modvat credit remained admissible where duty-paid inputs were received within the prescribed period and entered in RG-23A Part-I, even if the Part-II credit entry was completed later because of delayed invoice release; the six-month limit was treated as directed to receipt of goods, not to ministerial completion of the entry. Credit on lubricants was also allowed because substantive eligibility, not the exact rule number cited in the claim, governed entitlement. The impugned order was set aside and consequential relief followed in favour of the assessee. en-us Tue, 10 Sep 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51752 Modvat credit remained admissible where duty-paid inputs were received within the prescribed period and entered in RG-23A Part-I, even if the Part-II credit entry was completed later because of delayed invoice release; the six-month limit was treated as directed to receipt of goods, not to ministerial completion of the entry. Credit on lubricants was also allowed because substantive eligibility, not the exact rule number cited in the claim, governed entitlement. The impugned order was set aside and consequential relief followed in favour of the assessee. Case-Laws Central Excise Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51752