https://www.taxtmi.com/caselaws?id=80414 The appeal was dismissed by the Tribunal, affirming the order to expunge the credit taken for a consignment of Cotton seed oil as the appellant failed to file the required declaration at the time of taking credit, which was deemed fatal to their claim. The Tribunal emphasized the mandatory nature of filing a declaration before availing credit on inputs under Rule 57-0 of the Central Excise Rules, highlighting the importance of compliance with procedural requirements in excise matters to avoid adverse consequences such as disallowance of credit. en-us Wed, 03 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 16:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80414 The appeal was dismissed by the Tribunal, affirming the order to expunge the credit taken for a consignment of Cotton seed oil as the appellant failed to file the required declaration at the time of taking credit, which was deemed fatal to their claim. The Tribunal emphasized the mandatory nature of filing a declaration before availing credit on inputs under Rule 57-0 of the Central Excise Rules, highlighting the importance of compliance with procedural requirements in excise matters to avoid adverse consequences such as disallowance of credit. Case-Laws Central Excise Wed, 03 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80414