https://www.taxtmi.com/caselaws?id=91275 Modvat credit was held admissible where inputs were received before filing the Rule 57G declaration, so long as the manufacturer took credit only after obtaining the dated acknowledgement. The Tribunal applied its earlier view that Rule 57G did not bar credit on this ground alone and treated the procedural requirement as insufficient to defeat credit when no credit had been taken on receipt of the inputs. Finding the facts materially similar to the earlier decision relied upon by the Commissioner (Appeals), it rejected the Revenue's appeal. en-us Mon, 21 Sep 1998 00:00:00 +0530 Fri, 14 Oct 2011 19:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91275 Modvat credit was held admissible where inputs were received before filing the Rule 57G declaration, so long as the manufacturer took credit only after obtaining the dated acknowledgement. The Tribunal applied its earlier view that Rule 57G did not bar credit on this ground alone and treated the procedural requirement as insufficient to defeat credit when no credit had been taken on receipt of the inputs. Finding the facts materially similar to the earlier decision relied upon by the Commissioner (Appeals), it rejected the Revenue's appeal. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91275