https://www.taxtmi.com/caselaws?id=90696 Modvat credit could not be denied merely because no fresh declaration was filed under Rule 57G when the final product was shifted from electric motors to stators and rotors, since the inputs, manufacturing process and duty-paid input nexus remained unchanged. The declaration had already disclosed the manufacturing activity and relevant inputs, and the department was aware of the arrangement. On these facts, the omission was only a procedural lapse and did not affect substantive entitlement to credit. A hyper-technical objection was held insufficient to defeat the Modvat scheme, and the denial of credit was set aside. en-us Fri, 01 Jan 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90696 Modvat credit could not be denied merely because no fresh declaration was filed under Rule 57G when the final product was shifted from electric motors to stators and rotors, since the inputs, manufacturing process and duty-paid input nexus remained unchanged. The declaration had already disclosed the manufacturing activity and relevant inputs, and the department was aware of the arrangement. On these facts, the omission was only a procedural lapse and did not affect substantive entitlement to credit. A hyper-technical objection was held insufficient to defeat the Modvat scheme, and the denial of credit was set aside. Case-Laws Central Excise Fri, 01 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90696