https://www.taxtmi.com/caselaws?id=52799 Modvat credit on imported goods could not be denied merely because the dealer's invoices were not pre-authenticated or because the receipt entry was made beyond six months from the Bill of Entry date. The goods had been imported before the dealer obtained registration, but the invoices were issued after registration, and the Bill of Entry date had to be notionally reckoned rather than treated like a formal invoice issue date. On those facts, invoices issued by the importer-cum-registered dealer after registration were not invalid, and the cited precedent supported admissibility of credit. Denial of Modvat credit was therefore unjustified, and the assessee was entitled to the credit. en-us Mon, 23 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 18:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52799 Modvat credit on imported goods could not be denied merely because the dealer's invoices were not pre-authenticated or because the receipt entry was made beyond six months from the Bill of Entry date. The goods had been imported before the dealer obtained registration, but the invoices were issued after registration, and the Bill of Entry date had to be notionally reckoned rather than treated like a formal invoice issue date. On those facts, invoices issued by the importer-cum-registered dealer after registration were not invalid, and the cited precedent supported admissibility of credit. Denial of Modvat credit was therefore unjustified, and the assessee was entitled to the credit. Case-Laws Central Excise Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52799