https://www.taxtmi.com/caselaws?id=88400 A declaration under Rule 57G filed before the Superintendent, rather than the Assistant Collector, was treated as sufficient for Modvat credit where it was accepted and communicated within the departmental hierarchy. The defect was procedural only and did not mean that no declaration had been made. On those facts, the Department could not deny credit merely because the declaration was not initially filed before the Assistant Collector with acknowledgement, and the Revenue's challenge failed. en-us Mon, 13 Apr 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88400 A declaration under Rule 57G filed before the Superintendent, rather than the Assistant Collector, was treated as sufficient for Modvat credit where it was accepted and communicated within the departmental hierarchy. The defect was procedural only and did not mean that no declaration had been made. On those facts, the Department could not deny credit merely because the declaration was not initially filed before the Assistant Collector with acknowledgement, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88400