https://www.taxtmi.com/caselaws?id=86345 Modvat credit could not be denied merely because the Rule 57H declaration was filed after the Rule 57G declaration, where the duty-paid inputs were already in stock on the relevant date and were subsequently used in manufacture. Rule 57H covered inputs received immediately before the dated acknowledgement under Rule 57G, and the appellants entered the Modvat scheme only upon filing the Rule 57G declaration, so no prior Rule 57H filing was required. As the Rule 57H declaration was filed within six months of the Rule 57G declaration and credit was taken only thereafter, the requirements of Rule 57H were met and denial of credit was unsustainable. en-us Mon, 13 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86345 Modvat credit could not be denied merely because the Rule 57H declaration was filed after the Rule 57G declaration, where the duty-paid inputs were already in stock on the relevant date and were subsequently used in manufacture. Rule 57H covered inputs received immediately before the dated acknowledgement under Rule 57G, and the appellants entered the Modvat scheme only upon filing the Rule 57G declaration, so no prior Rule 57H filing was required. As the Rule 57H declaration was filed within six months of the Rule 57G declaration and credit was taken only thereafter, the requirements of Rule 57H were met and denial of credit was unsustainable. Case-Laws Central Excise Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86345