https://www.taxtmi.com/caselaws?id=84219 Modvat credit for inputs received before the dated acknowledgement of a declaration must be claimed under Rule 57H, not Rule 57G(2), because Rule 57H specifically governs pre-acknowledgement inputs and requires satisfaction of stock, receipt and use conditions. Prior permission of the Assistant Collector is therefore necessary, and entitlement cannot be presumed without an application and supporting particulars. On limitation, where the credit entries and related particulars were disclosed in statutory returns and RG 23A records, suppression or wilful misstatement is not established; the extended period cannot be invoked. en-us Wed, 18 May 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84219 Modvat credit for inputs received before the dated acknowledgement of a declaration must be claimed under Rule 57H, not Rule 57G(2), because Rule 57H specifically governs pre-acknowledgement inputs and requires satisfaction of stock, receipt and use conditions. Prior permission of the Assistant Collector is therefore necessary, and entitlement cannot be presumed without an application and supporting particulars. On limitation, where the credit entries and related particulars were disclosed in statutory returns and RG 23A records, suppression or wilful misstatement is not established; the extended period cannot be invoked. Case-Laws Central Excise Wed, 18 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84219