https://www.taxtmi.com/caselaws?id=89573 Modvat credit under the transitional scheme could not be denied on a purely technical objection where the assessee had filed the relevant declarations and substantially complied with the statutory conditions; simultaneous declarations under Rules 57G and 57H were treated as sufficient for fresh inputs received in stock or in the factory, so the credit remained admissible. A demand seeking to deny such credit also failed where the extended limitation period under the proviso to Section 11A was relied on without specific allegations justifying its invocation, leaving the demand sustainable only, if at all, within the normal limitation period. en-us Wed, 02 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89573 Modvat credit under the transitional scheme could not be denied on a purely technical objection where the assessee had filed the relevant declarations and substantially complied with the statutory conditions; simultaneous declarations under Rules 57G and 57H were treated as sufficient for fresh inputs received in stock or in the factory, so the credit remained admissible. A demand seeking to deny such credit also failed where the extended limitation period under the proviso to Section 11A was relied on without specific allegations justifying its invocation, leaving the demand sustainable only, if at all, within the normal limitation period. Case-Laws Central Excise Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89573