https://www.taxtmi.com/caselaws?id=83960 A revised declaration filed with the Superintendent after an originally defective declaration had been submitted to the Assistant Collector was treated as sufficient for availing Modvat credit under Rule 57G. The Tribunal accepted that the initial declaration was defective in form and classification, but regarded the later filing as satisfying the statutory requirement in the factual context. Denial of credit on that ground alone was viewed as a denial of substantive benefit, and the matter was treated as one turning on appreciation of facts rather than a pure question of law. en-us Tue, 29 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83960 A revised declaration filed with the Superintendent after an originally defective declaration had been submitted to the Assistant Collector was treated as sufficient for availing Modvat credit under Rule 57G. The Tribunal accepted that the initial declaration was defective in form and classification, but regarded the later filing as satisfying the statutory requirement in the factual context. Denial of credit on that ground alone was viewed as a denial of substantive benefit, and the matter was treated as one turning on appreciation of facts rather than a pure question of law. Case-Laws Central Excise Tue, 29 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83960