https://www.taxtmi.com/caselaws?id=90091 An acknowledged Modvat declaration filed before the assessee opted out of the scheme remained sufficient when credit was later resumed, so credit for the relevant period could not be denied merely because no fresh declaration was filed under Rule 57G. A demand under Rule 57-I was also time-barred where the show cause notice was issued beyond six months from the taking of credit and there was no allegation of suppression, misstatement, or collusion; later departmental reminders did not extend limitation. The demand therefore failed on both merits and limitation. en-us Thu, 14 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 13:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90091 An acknowledged Modvat declaration filed before the assessee opted out of the scheme remained sufficient when credit was later resumed, so credit for the relevant period could not be denied merely because no fresh declaration was filed under Rule 57G. A demand under Rule 57-I was also time-barred where the show cause notice was issued beyond six months from the taking of credit and there was no allegation of suppression, misstatement, or collusion; later departmental reminders did not extend limitation. The demand therefore failed on both merits and limitation. Case-Laws Central Excise Thu, 14 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90091