https://www.taxtmi.com/caselaws?id=81879 Rule 57H allowed transitional MODVAT credit on duty-paid inputs received before filing the Rule 57G declaration, and that transitional entitlement was not defeated by later filing of the declaration. The provision operated notwithstanding the general procedural requirement in Rule 57G, and no condition precedent required the declaration to be filed within 1-3-1986 to 31-3-1986. On the stated facts, inputs received during the transitional window qualified for credit, so the assessee remained entitled to MODVAT relief under Rule 57H. en-us Mon, 18 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81879 Rule 57H allowed transitional MODVAT credit on duty-paid inputs received before filing the Rule 57G declaration, and that transitional entitlement was not defeated by later filing of the declaration. The provision operated notwithstanding the general procedural requirement in Rule 57G, and no condition precedent required the declaration to be filed within 1-3-1986 to 31-3-1986. On the stated facts, inputs received during the transitional window qualified for credit, so the assessee remained entitled to MODVAT relief under Rule 57H. Case-Laws Central Excise Mon, 18 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81879