https://www.taxtmi.com/caselaws?id=83212 Money credit under the procedural declaration rule could not be refused merely for strict non-observance where the manufacturer had already made the claim in the classification list and the proper officer accepted it subject to verification. Rule 57(O) required a declaration and acknowledgement before credit, but the department did not show any adverse verification report or factual disqualification of the assessee. On those facts, the technical lapse was held insufficient to defeat entitlement, and the credit claim was upheld. en-us Thu, 24 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 17:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83212 Money credit under the procedural declaration rule could not be refused merely for strict non-observance where the manufacturer had already made the claim in the classification list and the proper officer accepted it subject to verification. Rule 57(O) required a declaration and acknowledgement before credit, but the department did not show any adverse verification report or factual disqualification of the assessee. On those facts, the technical lapse was held insufficient to defeat entitlement, and the credit claim was upheld. Case-Laws Central Excise Thu, 24 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83212