Modvat declaration date determines credit entitlement from filing when submitted to range superintendent or assistant collector. Modvat credit entitlement arises from the date the declaration is filed with either the Range Superintendent or the Assistant Collector; the Range Officer must verify declarations and send them to the Assistant Collector immediately after verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Modvat declaration date determines credit entitlement from filing when submitted to range superintendent or assistant collector.
Modvat credit entitlement arises from the date the declaration is filed with either the Range Superintendent or the Assistant Collector; the Range Officer must verify declarations and send them to the Assistant Collector immediately after verification.
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