https://www.taxtmi.com/caselaws?id=89353 The time-limit for filing a Modvat declaration was treated as procedural, so a declaration first filed under Rule 57G and regularised under Rule 57Q was accepted as valid despite being beyond the stipulated period under Rule 57T. On the undisputed facts, the assessee had acted under a bona fide belief, and the original authority had already regularised the credit. The earlier Rule 57G declaration was therefore taken to satisfy the declaration requirement in the circumstances, and the assessee remained entitled to Modvat credit. Denial of the credit was unsustainable. en-us Tue, 18 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89353 The time-limit for filing a Modvat declaration was treated as procedural, so a declaration first filed under Rule 57G and regularised under Rule 57Q was accepted as valid despite being beyond the stipulated period under Rule 57T. On the undisputed facts, the assessee had acted under a bona fide belief, and the original authority had already regularised the credit. The earlier Rule 57G declaration was therefore taken to satisfy the declaration requirement in the circumstances, and the assessee remained entitled to Modvat credit. Denial of the credit was unsustainable. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89353