https://www.taxtmi.com/caselaws?id=51752 The Appellate Tribunal CEGAT, Kolkata ruled in 2002 that appellants can claim Modvat Credit in RG-23A Part-II register within six months of invoice issuance if goods were received within that timeframe. The Tribunal allowed the credit despite a delay caused by bank processing. Although Rule 57G(5) prohibits credit after six months, the Tribunal permitted it if goods were received on time. The appeal was allowed, granting the appellants Modvat credit of Rs 1203.00 under Rule 57A or 57Q, even though the rule was incorrectly cited. The impugned order was set aside, and the appeal was granted in favor of the appellants. 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 The Appellate Tribunal CEGAT, Kolkata ruled in 2002 that appellants can claim Modvat Credit in RG-23A Part-II register within six months of invoice issuance if goods were received within that timeframe. The Tribunal allowed the credit despite a delay caused by bank processing. Although Rule 57G(5) prohibits credit after six months, the Tribunal permitted it if goods were received on time. The appeal was allowed, granting the appellants Modvat credit of Rs 1203.00 under Rule 57A or 57Q, even though the rule was incorrectly cited. The impugned order was set aside, and the appeal was granted in favor of the appellants. Case-Laws Central Excise Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51752