https://www.taxtmi.com/caselaws?id=84984 Rule 57-O of the Central Excise Rules, 1944 required a manufacturer seeking credit under the money credit scheme to file a declaration and obtain acknowledgement before taking credit. A declaration filed under an earlier notification did not suffice once that notification was rescinded and a fresh notification was later invoked. The statutory declaration requirement continued to apply, even if the new notification did not repeat it expressly. Accordingly, fresh compliance with the rule was necessary before benefit of Notification No. 45/89-C.E. could be availed, and credit taken without such declaration was not admissible. en-us Sat, 29 Jul 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84984 Rule 57-O of the Central Excise Rules, 1944 required a manufacturer seeking credit under the money credit scheme to file a declaration and obtain acknowledgement before taking credit. A declaration filed under an earlier notification did not suffice once that notification was rescinded and a fresh notification was later invoked. The statutory declaration requirement continued to apply, even if the new notification did not repeat it expressly. Accordingly, fresh compliance with the rule was necessary before benefit of Notification No. 45/89-C.E. could be availed, and credit taken without such declaration was not admissible. Case-Laws Central Excise Sat, 29 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84984