https://www.taxtmi.com/caselaws?id=81240 Transitional MODVAT credit under Rule 57H could not be rejected merely because the application was filed after an assumed 31 March 1986 cutoff, as the rule did not prescribe any filing deadline. The authorities had wrongly treated the date as mandatory despite the assessee's declaration being on record on 31 March 1986. Because the substantive eligibility to credit had not been examined, the proper course was to have the claim considered afresh on merits. The rejection for delay was therefore unsustainable, and the matter was remanded for determination of entitlement to credit. en-us Mon, 18 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81240 Transitional MODVAT credit under Rule 57H could not be rejected merely because the application was filed after an assumed 31 March 1986 cutoff, as the rule did not prescribe any filing deadline. The authorities had wrongly treated the date as mandatory despite the assessee's declaration being on record on 31 March 1986. Because the substantive eligibility to credit had not been examined, the proper course was to have the claim considered afresh on merits. The rejection for delay was therefore unsustainable, and the matter was remanded for determination of entitlement to credit. Case-Laws Central Excise Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81240