https://www.taxtmi.com/caselaws?id=86549 Modvat credit under Rule 57G required a specific pre-manufacturing declaration of the inputs intended for use in each final product; disclosure in RT 12 returns did not cure the omission because those returns operate post-manufacture in a different field. The document states that failure to make the required declaration was treated as more than a procedural lapse, and the cited authorities were distinguished on facts. It also explains that non-declaration under Rule 57G, despite disclosure in RT 12, was treated as suppression for limitation purposes, supporting invocation of the extended period. en-us Mon, 13 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86549 Modvat credit under Rule 57G required a specific pre-manufacturing declaration of the inputs intended for use in each final product; disclosure in RT 12 returns did not cure the omission because those returns operate post-manufacture in a different field. The document states that failure to make the required declaration was treated as more than a procedural lapse, and the cited authorities were distinguished on facts. It also explains that non-declaration under Rule 57G, despite disclosure in RT 12, was treated as suppression for limitation purposes, supporting invocation of the extended period. Case-Laws Central Excise Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86549