https://www.taxtmi.com/caselaws?id=91638 Rule 174(9) deemed registration after 30 days from the application, and that statutory consequence had to be considered before rejecting the registration claim. Rule 57Q Modvat credit was also examined in the context of initial factory set-up, with the Board's circular indicating that the declaration could be filed even before the factory came into existence or was registered, and with storage tanks treated as capital goods on the cited precedent. The impugned order was set aside and the matter remanded for de novo consideration after hearing the assessee, with interim stay granted. en-us Tue, 30 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91638 Rule 174(9) deemed registration after 30 days from the application, and that statutory consequence had to be considered before rejecting the registration claim. Rule 57Q Modvat credit was also examined in the context of initial factory set-up, with the Board's circular indicating that the declaration could be filed even before the factory came into existence or was registered, and with storage tanks treated as capital goods on the cited precedent. The impugned order was set aside and the matter remanded for de novo consideration after hearing the assessee, with interim stay granted. Case-Laws Central Excise Tue, 30 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91638