https://www.taxtmi.com/caselaws?id=86754 Modvat credit was available only from the date of a valid declaration under the scheme, so inputs received before that declaration did not qualify. Transitional relief for stock inputs could be claimed only through the prescribed procedure, and no such request was made. The denial of credit for the pre-declaration period was therefore upheld, and no further relief was available in respect of inputs lying in stock. en-us Tue, 25 Mar 1997 00:00:00 +0530 Sat, 27 Aug 2011 12:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86754 Modvat credit was available only from the date of a valid declaration under the scheme, so inputs received before that declaration did not qualify. Transitional relief for stock inputs could be claimed only through the prescribed procedure, and no such request was made. The denial of credit for the pre-declaration period was therefore upheld, and no further relief was available in respect of inputs lying in stock. Case-Laws Central Excise Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86754