https://www.taxtmi.com/caselaws?id=87598 Mandatory prior declaration of inputs under the Modvat scheme was enforced: where a manufacturer failed to include copper wire scrap in the Rule 57G declaration, credit could not be claimed on that input. Permission for job work under Rule 57F did not amount to substantial compliance with the separate declaration requirement. The only possible route for inputs already received before declaration was Rule 57H, subject to the prescribed satisfaction of the Assistant Collector, and the later six-month relaxation was not applicable at the material time. Credit on the undeclared input was therefore inadmissible and recoverable, except to the extent already reversed. en-us Tue, 28 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87598 Mandatory prior declaration of inputs under the Modvat scheme was enforced: where a manufacturer failed to include copper wire scrap in the Rule 57G declaration, credit could not be claimed on that input. Permission for job work under Rule 57F did not amount to substantial compliance with the separate declaration requirement. The only possible route for inputs already received before declaration was Rule 57H, subject to the prescribed satisfaction of the Assistant Collector, and the later six-month relaxation was not applicable at the material time. Credit on the undeclared input was therefore inadmissible and recoverable, except to the extent already reversed. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87598