https://www.taxtmi.com/caselaws?id=91419 After amalgamation of the manufacturing unit, a fresh Modvat declaration was not required where the manufacturing process, inputs and finished products remained unchanged and the department already had the relevant particulars from the earlier declaration. The filing of another declaration was treated as a procedural formality, and obtaining a fresh excise licence after amalgamation did not alter that position. Credit was therefore validly taken, and the penalty for absence of a fresh declaration was not sustainable. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91419 After amalgamation of the manufacturing unit, a fresh Modvat declaration was not required where the manufacturing process, inputs and finished products remained unchanged and the department already had the relevant particulars from the earlier declaration. The filing of another declaration was treated as a procedural formality, and obtaining a fresh excise licence after amalgamation did not alter that position. Credit was therefore validly taken, and the penalty for absence of a fresh declaration was not sustainable. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91419