https://www.taxtmi.com/caselaws?id=81314 MODVAT credit on eligible inputs was treated as maintainable where the manufacturer filed the declaration under Rule 57G, obtained the dated acknowledgement, and took credit only thereafter. Rule 57H, which governs inputs received immediately before the dated acknowledgement and requires Assistant Collector permission, was treated as procedural in this context; failure to seek that permission was regarded as a technical lapse because the credit was not taken on receipt of the inputs and the substantive MODVAT conditions were satisfied. The credit, therefore, was not to be denied on that ground. en-us Tue, 30 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81314 MODVAT credit on eligible inputs was treated as maintainable where the manufacturer filed the declaration under Rule 57G, obtained the dated acknowledgement, and took credit only thereafter. Rule 57H, which governs inputs received immediately before the dated acknowledgement and requires Assistant Collector permission, was treated as procedural in this context; failure to seek that permission was regarded as a technical lapse because the credit was not taken on receipt of the inputs and the substantive MODVAT conditions were satisfied. The credit, therefore, was not to be denied on that ground. Case-Laws Central Excise Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81314