https://www.taxtmi.com/caselaws?id=84431 A procedural defect in filing a Modvat declaration did not defeat credit where the declaration was otherwise properly addressed and received in the Collector's office on the same date, the delay in internal transmission caused no prejudice, and the duty-paid inputs remained in stock until acknowledgement was received. The requirement of filing under Rule 57G was treated as satisfied on substantive compliance, so credit already taken was valid and utilisation thereafter was permitted. Denial of Modvat credit was therefore unwarranted, and the assessee was entitled to the benefit of credit. en-us Fri, 04 Aug 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84431 A procedural defect in filing a Modvat declaration did not defeat credit where the declaration was otherwise properly addressed and received in the Collector's office on the same date, the delay in internal transmission caused no prejudice, and the duty-paid inputs remained in stock until acknowledgement was received. The requirement of filing under Rule 57G was treated as satisfied on substantive compliance, so credit already taken was valid and utilisation thereafter was permitted. Denial of Modvat credit was therefore unwarranted, and the assessee was entitled to the benefit of credit. Case-Laws Central Excise Fri, 04 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84431