https://www.taxtmi.com/caselaws?id=84895 Money credit under Rule 57-O of the Central Excise Rules was treated as procedural in nature, and in the peculiar facts an earlier declaration filed under a rescinded notification was accepted for the successor notification. The short delay in filing the fresh declaration, coupled with departmental verification of factory records and the covered nature of the inputs, meant credit could not be denied merely because it was taken before the dated acknowledgement. The disallowance was set aside, with credit allowed subject to compliance with the notification's procedural conditions. en-us Mon, 18 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84895 Money credit under Rule 57-O of the Central Excise Rules was treated as procedural in nature, and in the peculiar facts an earlier declaration filed under a rescinded notification was accepted for the successor notification. The short delay in filing the fresh declaration, coupled with departmental verification of factory records and the covered nature of the inputs, meant credit could not be denied merely because it was taken before the dated acknowledgement. The disallowance was set aside, with credit allowed subject to compliance with the notification's procedural conditions. Case-Laws Central Excise Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84895