https://www.taxtmi.com/caselaws?id=87172 A declaration under Rule 57G(1) substantially complied with the Modvat requirements where the department had been informed of the inputs and final products. Absence of acknowledgment was treated as a procedural defect, not an essential condition, especially when the declaration had already put the department on notice and a circular indicated that filing with the Superintendent was sufficient. In light of the liberal approach directed for early Modvat procedures, the procedural objection did not justify disallowance of credit or recovery of duty, and the issue was answered against the Revenue. en-us Tue, 03 Jun 1997 00:00:00 +0530 Sat, 03 Sep 2011 12:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87172 A declaration under Rule 57G(1) substantially complied with the Modvat requirements where the department had been informed of the inputs and final products. Absence of acknowledgment was treated as a procedural defect, not an essential condition, especially when the declaration had already put the department on notice and a circular indicated that filing with the Superintendent was sufficient. In light of the liberal approach directed for early Modvat procedures, the procedural objection did not justify disallowance of credit or recovery of duty, and the issue was answered against the Revenue. Case-Laws Central Excise Tue, 03 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87172