https://www.taxtmi.com/caselaws?id=91077 Modvat credit could not be denied solely because the assessee had not filed the Rule 57G declaration where the inputs' duty-paid character was later verifiable. The declaration requirement was treated as inapplicable in the circumstances because the assessee had proceeded on the basis that no duty was payable at the relevant time. Credit was allowed subject to verification of the duty-paid nature of the inputs, reflecting the principle that consequential credit should not be refused merely for want of prior procedural compliance when duty liability arises later after rejection of a non-dutiability or exemption claim. en-us Mon, 28 Apr 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91077 Modvat credit could not be denied solely because the assessee had not filed the Rule 57G declaration where the inputs' duty-paid character was later verifiable. The declaration requirement was treated as inapplicable in the circumstances because the assessee had proceeded on the basis that no duty was payable at the relevant time. Credit was allowed subject to verification of the duty-paid nature of the inputs, reflecting the principle that consequential credit should not be refused merely for want of prior procedural compliance when duty liability arises later after rejection of a non-dutiability or exemption claim. Case-Laws Central Excise Mon, 28 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91077