https://www.taxtmi.com/caselaws?id=87073 When capital goods are received while a factory is still under establishment and registration is incomplete, the Rule 57T declaration for Modvat credit may be treated as timely. The text notes that although the rule ordinarily requires filing within three months of receipt, that time-limit should not defeat credit where the statutory position was unclear at the relevant time and production or registration had not yet commenced. On those facts, benefit under Rule 57Q was not to be denied solely because the declaration was filed after receipt of the goods. en-us Tue, 05 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87073 When capital goods are received while a factory is still under establishment and registration is incomplete, the Rule 57T declaration for Modvat credit may be treated as timely. The text notes that although the rule ordinarily requires filing within three months of receipt, that time-limit should not defeat credit where the statutory position was unclear at the relevant time and production or registration had not yet commenced. On those facts, benefit under Rule 57Q was not to be denied solely because the declaration was filed after receipt of the goods. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87073