https://www.taxtmi.com/caselaws?id=84226 Filing a Rule 57G declaration with the jurisdictional Superintendent was treated as sufficient compliance for availing Modvat credit from the date of filing, because the Superintendent was required to forward the declaration to the Assistant Collector. The Board's circular of 5 February 1987 stated that credit could be taken from the date the declaration was filed with the Range Superintendent, and this administrative instruction supported treating such filing as effective for credit entitlement. en-us Wed, 14 Sep 1994 00:00:00 +0530 Wed, 20 Jul 2011 15:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84226 Filing a Rule 57G declaration with the jurisdictional Superintendent was treated as sufficient compliance for availing Modvat credit from the date of filing, because the Superintendent was required to forward the declaration to the Assistant Collector. The Board's circular of 5 February 1987 stated that credit could be taken from the date the declaration was filed with the Range Superintendent, and this administrative instruction supported treating such filing as effective for credit entitlement. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84226