https://www.taxtmi.com/caselaws?id=88822 Modvat credit under Rule 57H was treated as admissible where the assessee's stock/input statement was shown to have been filed in August 1987 and the departmental record carried a Superintendent's endorsement verifying Bill No. 82. Later statements were regarded as only a different form of the same disclosure, and the assessee's regular business records were not discredited. On that basis, the objection that the pre-declaration stock statement had not been produced or verified was rejected, and the Revenue's challenge failed. en-us Mon, 20 Apr 1998 00:00:00 +0530 Wed, 21 Sep 2011 15:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88822 Modvat credit under Rule 57H was treated as admissible where the assessee's stock/input statement was shown to have been filed in August 1987 and the departmental record carried a Superintendent's endorsement verifying Bill No. 82. Later statements were regarded as only a different form of the same disclosure, and the assessee's regular business records were not discredited. On that basis, the objection that the pre-declaration stock statement had not been produced or verified was rejected, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88822