https://www.taxtmi.com/caselaws?id=91661 Modvat credit on the disputed input was admissible because the input had already been covered in the original declaration, and a later declaration for the final product was filed before the inputs were issued for use. The compliance sequence showed that the declaration requirements were substantially met, so there was no basis to disturb the order granting credit. The Revenue's challenge therefore failed, and the claim to credit was sustained. en-us Mon, 03 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 10:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91661 Modvat credit on the disputed input was admissible because the input had already been covered in the original declaration, and a later declaration for the final product was filed before the inputs were issued for use. The compliance sequence showed that the declaration requirements were substantially met, so there was no basis to disturb the order granting credit. The Revenue's challenge therefore failed, and the claim to credit was sustained. Case-Laws Central Excise Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91661