https://www.taxtmi.com/caselaws?id=86662 Departmental circulars may permit Modvat credit despite a declaration filed after credit is taken, and the issue was treated as covered by the circular on the facts because the declarations and receipt of goods fell within the relevant period. The claim that the goods were capital goods, accessories, spares or components was also supported prima facie by the Chartered Engineer's certificate, which supplied description, brand name and identifying particulars sufficient for that limited purpose. On that prima facie basis, pre-deposit of duty and penalty was waived and the stay request was disposed of accordingly. en-us Sun, 06 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86662 Departmental circulars may permit Modvat credit despite a declaration filed after credit is taken, and the issue was treated as covered by the circular on the facts because the declarations and receipt of goods fell within the relevant period. The claim that the goods were capital goods, accessories, spares or components was also supported prima facie by the Chartered Engineer's certificate, which supplied description, brand name and identifying particulars sufficient for that limited purpose. On that prima facie basis, pre-deposit of duty and penalty was waived and the stay request was disposed of accordingly. Case-Laws Central Excise Sun, 06 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86662