https://www.taxtmi.com/caselaws?id=85512 Modvat credit under Rule 57H was not available before filing the declaration or application required by the scheme. The text explains that Rule 57H permits credit only after compliance with the declaration process under Rule 57G, and that credit taken before filing those documents cannot be treated as valid relief. An earlier decision cited by the assessee was held inapplicable because the present facts involved availing credit before the prescribed filing requirement was met. The result was that the disputed credit was disallowed and the Revenue's position was upheld. en-us Tue, 09 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85512 Modvat credit under Rule 57H was not available before filing the declaration or application required by the scheme. The text explains that Rule 57H permits credit only after compliance with the declaration process under Rule 57G, and that credit taken before filing those documents cannot be treated as valid relief. An earlier decision cited by the assessee was held inapplicable because the present facts involved availing credit before the prescribed filing requirement was met. The result was that the disputed credit was disallowed and the Revenue's position was upheld. Case-Laws Central Excise Tue, 09 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85512