https://www.taxtmi.com/caselaws?id=88283 A procedural failure to file the Modvat declaration under Rule 57G at the outset was treated as condonable where the claim for credit arose only after the drawback route failed to cover the countervailing duty element on imported components used in exported goods. The matter was remanded for de novo consideration of eligibility under Rule 57F(4), with the assessee required to establish substantive entitlement by proving duty payment, receipt of the components in the factory, and their use in manufacture of the exported product. The principle applied was that a later claim for credit or refund should not be rejected solely for want of an initial declaration if substantive eligibility can otherwise be shown. en-us Wed, 24 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88283 A procedural failure to file the Modvat declaration under Rule 57G at the outset was treated as condonable where the claim for credit arose only after the drawback route failed to cover the countervailing duty element on imported components used in exported goods. The matter was remanded for de novo consideration of eligibility under Rule 57F(4), with the assessee required to establish substantive entitlement by proving duty payment, receipt of the components in the factory, and their use in manufacture of the exported product. The principle applied was that a later claim for credit or refund should not be rejected solely for want of an initial declaration if substantive eligibility can otherwise be shown. Case-Laws Central Excise Wed, 24 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88283