https://www.taxtmi.com/caselaws?id=88989 Modvat credit could not be denied solely because the assessee had not filed a declaration under Rule 57G, where the inputs were duty-paid and the substantive conditions of the Modvat scheme were otherwise satisfied. The absence of the declaration was treated as non-fatal in the circumstances, particularly where the credit claim arose only after duty became payable on the inputs. The governing principle stated that procedural non-compliance with the declaration requirement does not override entitlement to credit when the core eligibility conditions are met. en-us Thu, 05 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88989 Modvat credit could not be denied solely because the assessee had not filed a declaration under Rule 57G, where the inputs were duty-paid and the substantive conditions of the Modvat scheme were otherwise satisfied. The absence of the declaration was treated as non-fatal in the circumstances, particularly where the credit claim arose only after duty became payable on the inputs. The governing principle stated that procedural non-compliance with the declaration requirement does not override entitlement to credit when the core eligibility conditions are met. Case-Laws Central Excise Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88989