https://www.taxtmi.com/caselaws?id=82021 Modvat credit under Rule 57G required supporting original prescribed documents, so a photocopy of a subsidiary gate pass, even if certified as a true copy, could not replace the original and the credit was disallowed on that basis. The declaration requirement also mattered for timing: where the specific input description was not covered by the original declaration, credit for the intervening period before the effective revised declaration was received could not be claimed. However, filing the revised declaration before the Superintendent, after direction from the Assistant Collector and following discussion, was treated as compliance with the declaration requirement, so credit could not be denied on that technical objection. en-us Mon, 06 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82021 Modvat credit under Rule 57G required supporting original prescribed documents, so a photocopy of a subsidiary gate pass, even if certified as a true copy, could not replace the original and the credit was disallowed on that basis. The declaration requirement also mattered for timing: where the specific input description was not covered by the original declaration, credit for the intervening period before the effective revised declaration was received could not be claimed. However, filing the revised declaration before the Superintendent, after direction from the Assistant Collector and following discussion, was treated as compliance with the declaration requirement, so credit could not be denied on that technical objection. Case-Laws Central Excise Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82021