https://www.taxtmi.com/caselaws?id=53181 Modvat credit was treated as available on inputs covered by an endorsed bill of entry, because the six-month restriction in Rule 57G(5) was said to apply to documents that are issued in the relevant sense, and not to a bill of entry. The endorsed bill of entry stood in the assessee's name within six months, the first lot of goods was received within that period, and credit was taken on that basis. For later lots received piecemeal, credit was deferred until actual receipt of the goods, so the timing of those entries did not make the claim time-barred. The denial of credit was therefore considered unjustified. en-us Tue, 20 Jan 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53181 Modvat credit was treated as available on inputs covered by an endorsed bill of entry, because the six-month restriction in Rule 57G(5) was said to apply to documents that are issued in the relevant sense, and not to a bill of entry. The endorsed bill of entry stood in the assessee's name within six months, the first lot of goods was received within that period, and credit was taken on that basis. For later lots received piecemeal, credit was deferred until actual receipt of the goods, so the timing of those entries did not make the claim time-barred. The denial of credit was therefore considered unjustified. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53181