https://www.taxtmi.com/caselaws?id=84357 A money credit scheme under a revised exemption notification was treated as continuing in nature where the earlier declaration already filed contained the relevant particulars and the inputs and final product remained unchanged. The majority view was that requiring a fresh declaration under the later notification would serve only a formal purpose, so non-filing was a procedural irregularity and not a defect going to eligibility. The dissent considered a declaration under the later notification a mandatory condition precedent. On the facts stated, the absence of a fresh declaration was not fatal and substantive entitlement to credit was preserved. en-us Thu, 03 Mar 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84357 A money credit scheme under a revised exemption notification was treated as continuing in nature where the earlier declaration already filed contained the relevant particulars and the inputs and final product remained unchanged. The majority view was that requiring a fresh declaration under the later notification would serve only a formal purpose, so non-filing was a procedural irregularity and not a defect going to eligibility. The dissent considered a declaration under the later notification a mandatory condition precedent. On the facts stated, the absence of a fresh declaration was not fatal and substantive entitlement to credit was preserved. Case-Laws Central Excise Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84357