https://www.taxtmi.com/caselaws?id=80010 MODVAT credit on Lactose was unavailable for any period before the fresh Rule 57G declaration was acknowledged, because credit under Rule 57A arises only for inputs specified by notification and Lactose became eligible only on its inclusion by Notification No. 83/87 with effect from 1-3-1987. A prior declaration could not validate credit for a period when the input was not yet a notified item, and credit was permissible only from the date the relevant declaration was acknowledged; the denial of credit was therefore upheld. en-us Mon, 11 Jan 1988 00:00:00 +0530 Mon, 13 Jun 2011 18:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80010 MODVAT credit on Lactose was unavailable for any period before the fresh Rule 57G declaration was acknowledged, because credit under Rule 57A arises only for inputs specified by notification and Lactose became eligible only on its inclusion by Notification No. 83/87 with effect from 1-3-1987. A prior declaration could not validate credit for a period when the input was not yet a notified item, and credit was permissible only from the date the relevant declaration was acknowledged; the denial of credit was therefore upheld. Case-Laws Central Excise Mon, 11 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80010