https://www.taxtmi.com/caselaws?id=52168 Duty-paid inputs received before the Cenvat transition could support Modvat or Cenvat credit even if the credit entry was made later on a bill of entry, because the filing date of the bill of entry was not determinative of receipt of goods. The earlier time limit under Rule 57G(5) applied only to the pre-1-3-2000 regime, while substituted Rule 57AC(1) did not prescribe a time limit for availing credit. The transitional provision also permitted credit already earned before 1-4-2000 to be taken as Cenvat credit, and the Board's clarification supported that later availment did not by itself defeat the credit. en-us Fri, 21 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 10:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52168 Duty-paid inputs received before the Cenvat transition could support Modvat or Cenvat credit even if the credit entry was made later on a bill of entry, because the filing date of the bill of entry was not determinative of receipt of goods. The earlier time limit under Rule 57G(5) applied only to the pre-1-3-2000 regime, while substituted Rule 57AC(1) did not prescribe a time limit for availing credit. The transitional provision also permitted credit already earned before 1-4-2000 to be taken as Cenvat credit, and the Board's clarification supported that later availment did not by itself defeat the credit. Case-Laws Central Excise Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52168