https://www.taxtmi.com/caselaws?id=83973 Rule 57G was treated as satisfied on substantial compliance where a Modvat declaration addressed to the Assistant Collector was lodged with the Inspector of that office and later forwarded, with the Inspector's acknowledgment accepted as the effective filing date. The transitional Modvat claim under Rule 57H depended on verification of stock position, receipt period and duty-paid input conditions, so the authorities had not fully examined it on merits. The matter was therefore remanded for fresh adjudication on the Rule 57H entitlement, reflecting that factual scrutiny is required before transitional credit can be granted. en-us Mon, 26 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 10:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83973 Rule 57G was treated as satisfied on substantial compliance where a Modvat declaration addressed to the Assistant Collector was lodged with the Inspector of that office and later forwarded, with the Inspector's acknowledgment accepted as the effective filing date. The transitional Modvat claim under Rule 57H depended on verification of stock position, receipt period and duty-paid input conditions, so the authorities had not fully examined it on merits. The matter was therefore remanded for fresh adjudication on the Rule 57H entitlement, reflecting that factual scrutiny is required before transitional credit can be granted. Case-Laws Central Excise Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83973