https://www.taxtmi.com/caselaws?id=91636 Modvat credit under Rule 57G was treated as unavailable only for a substantive failure, not a mere procedural lapse in declaration. Where duty-paid inputs and their use in manufacture were not in dispute, and declarations had been filed from the outset, revised when called for, and accepted by the department earlier, the defective form of declaration did not justify denial of credit. The beneficial nature of the credit scheme and substantial compliance with the declaration requirement supported entitlement to Modvat credit and consequential relief. en-us Thu, 25 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91636 Modvat credit under Rule 57G was treated as unavailable only for a substantive failure, not a mere procedural lapse in declaration. Where duty-paid inputs and their use in manufacture were not in dispute, and declarations had been filed from the outset, revised when called for, and accepted by the department earlier, the defective form of declaration did not justify denial of credit. The beneficial nature of the credit scheme and substantial compliance with the declaration requirement supported entitlement to Modvat credit and consequential relief. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91636