https://www.taxtmi.com/caselaws?id=84491 Rule 57G of the Central Excise Rules, 1944 was treated as requiring a manufacturer to file a declaration with the jurisdictional Assistant Collector, specify the final products and intended inputs, and obtain dated acknowledgment before taking MODVAT credit. The obligation was held to be mandatory rather than a mere procedural formality, because the rule used language that every manufacturer intending to take credit "shall file a declaration." On that basis, non-compliance with the declaration requirement was an essential bar to credit. As the relevant final product had not been declared, the appellant was disentitled to MODVAT credit and the demand and disallowance were upheld. en-us Fri, 28 Jan 1994 00:00:00 +0530 Fri, 22 Jul 2011 12:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84491 Rule 57G of the Central Excise Rules, 1944 was treated as requiring a manufacturer to file a declaration with the jurisdictional Assistant Collector, specify the final products and intended inputs, and obtain dated acknowledgment before taking MODVAT credit. The obligation was held to be mandatory rather than a mere procedural formality, because the rule used language that every manufacturer intending to take credit "shall file a declaration." On that basis, non-compliance with the declaration requirement was an essential bar to credit. As the relevant final product had not been declared, the appellant was disentitled to MODVAT credit and the demand and disallowance were upheld. Case-Laws Central Excise Fri, 28 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84491