https://www.taxtmi.com/caselaws?id=86679 Rule 57G requires a manufacturer to file the declaration and obtain the prescribed dated acknowledgement before taking Modvat credit, and the Tribunal treated this as a statutory precondition rather than a procedural formality. Because the declaration's filing was doubtful, no dated acknowledgement from the proper authority was proved, and the authorised signatory's statement indicated omission of the input by mistake or oversight, the requirement was not met. Modvat credit was therefore inadmissible, and the order permitting the credit was set aside in favour of Revenue. en-us Fri, 25 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 14:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86679 Rule 57G requires a manufacturer to file the declaration and obtain the prescribed dated acknowledgement before taking Modvat credit, and the Tribunal treated this as a statutory precondition rather than a procedural formality. Because the declaration's filing was doubtful, no dated acknowledgement from the proper authority was proved, and the authorised signatory's statement indicated omission of the input by mistake or oversight, the requirement was not met. Modvat credit was therefore inadmissible, and the order permitting the credit was set aside in favour of Revenue. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86679