https://www.taxtmi.com/caselaws?id=85730 Rule 57G allowed Modvat credit on the basis of a dated declaration stating the inputs and final product, and an existing declaration that had already been filed and acted upon remained effective. Credit could not be denied merely because the input was notified after the declaration, as no express rule required a fresh declaration immediately on subsequent notification. Rule 57G could not be read as imposing such a procedural restriction, and Rule 57H was unnecessary in these circumstances. The assessee was therefore entitled to Modvat credit on the declared input, and the disallowance was set aside. en-us Wed, 21 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85730 Rule 57G allowed Modvat credit on the basis of a dated declaration stating the inputs and final product, and an existing declaration that had already been filed and acted upon remained effective. Credit could not be denied merely because the input was notified after the declaration, as no express rule required a fresh declaration immediately on subsequent notification. Rule 57G could not be read as imposing such a procedural restriction, and Rule 57H was unnecessary in these circumstances. The assessee was therefore entitled to Modvat credit on the declared input, and the disallowance was set aside. Case-Laws Central Excise Wed, 21 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85730