https://www.taxtmi.com/caselaws?id=82548 Modvat credit taken before filing a declaration under Rule 57G was not permissible, but Rule 57H allowed regularisation for inputs received immediately before acknowledgment of the declaration if they were lying in stock or had been received in the factory after filing. Credit could not be sustained for the input under Gate Pass No. 6 because it had already been used and was no longer in stock. Credit was admissible for the input under Gate Pass No. 9 because it remained in stock when regularisation was sought and was intended for use in the dutiable final product, so the demand to that extent was set aside. en-us Tue, 25 May 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82548 Modvat credit taken before filing a declaration under Rule 57G was not permissible, but Rule 57H allowed regularisation for inputs received immediately before acknowledgment of the declaration if they were lying in stock or had been received in the factory after filing. Credit could not be sustained for the input under Gate Pass No. 6 because it had already been used and was no longer in stock. Credit was admissible for the input under Gate Pass No. 9 because it remained in stock when regularisation was sought and was intended for use in the dutiable final product, so the demand to that extent was set aside. Case-Laws Central Excise Tue, 25 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82548