https://www.taxtmi.com/caselaws?id=88383 Delayed filing of a Modvat declaration under Rule 57G was treated as a procedural issue where substantive eligibility had been shown through supporting documents and an indemnity bond. The commentary states that minor procedural lapses should not defeat the credit claim when the prescribed conditions are substantially complied with. It also stresses that adverse verification material must be supplied to the assessee and an opportunity to respond must be given before rejecting the request. The matter was therefore directed to be reconsidered after observance of natural justice. en-us Wed, 25 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88383 Delayed filing of a Modvat declaration under Rule 57G was treated as a procedural issue where substantive eligibility had been shown through supporting documents and an indemnity bond. The commentary states that minor procedural lapses should not defeat the credit claim when the prescribed conditions are substantially complied with. It also stresses that adverse verification material must be supplied to the assessee and an opportunity to respond must be given before rejecting the request. The matter was therefore directed to be reconsidered after observance of natural justice. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88383