https://www.taxtmi.com/caselaws?id=89856 Modvat credit on Sodium Tri Poly Phosphate could not be denied solely because the declaration under Rule 57G was filed late, where the input was duty paid, received and used in manufacture, and duly reflected in statutory records. The records showed no dispute on duty payment, receipt, actual use, or departmental verification of the relevant transactions. In these circumstances, the absence of a specific declaration for the period was treated as a procedural lapse that did not defeat substantive entitlement to credit. Denial of credit on that ground was set aside and the assessee was held entitled to the Modvat credit. en-us Fri, 04 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89856 Modvat credit on Sodium Tri Poly Phosphate could not be denied solely because the declaration under Rule 57G was filed late, where the input was duty paid, received and used in manufacture, and duly reflected in statutory records. The records showed no dispute on duty payment, receipt, actual use, or departmental verification of the relevant transactions. In these circumstances, the absence of a specific declaration for the period was treated as a procedural lapse that did not defeat substantive entitlement to credit. Denial of credit on that ground was set aside and the assessee was held entitled to the Modvat credit. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89856