https://www.taxtmi.com/caselaws?id=90245 Modvat credit could not be denied solely because the Rule 57G declaration was filed after receipt of inputs, where the inputs were duty-paid, used in the manufacture of final products cleared on payment of duty, and the delay was supported by sufficient cause. Rule 57G(5) allowed the Assistant Commissioner to condone delayed filing by recording reasons in writing, and the stated causes were negligence of the Excise Clerk and the partner's ill-health. The delay was short, and the substantive conditions for credit remained satisfied, so late filing did not defeat entitlement to credit. en-us Wed, 30 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 16:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90245 Modvat credit could not be denied solely because the Rule 57G declaration was filed after receipt of inputs, where the inputs were duty-paid, used in the manufacture of final products cleared on payment of duty, and the delay was supported by sufficient cause. Rule 57G(5) allowed the Assistant Commissioner to condone delayed filing by recording reasons in writing, and the stated causes were negligence of the Excise Clerk and the partner's ill-health. The delay was short, and the substantive conditions for credit remained satisfied, so late filing did not defeat entitlement to credit. Case-Laws Central Excise Wed, 30 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90245