https://www.taxtmi.com/caselaws?id=92136 Modvat credit under Rule 57T could not be denied merely because the declaration was filed late where the very status of the D.G. sets as capital goods and the duty liability on them had been disputed by the department. The declaration obligation arose only after that dispute was resolved, since a manufacturer cannot reasonably be expected to declare and seek credit on goods whose tax treatment is still unsettled. Once the issue was decided, the appellants accepted it, filed the declaration, paid duty, and sought credit. The procedural lapse was therefore insufficient to defeat otherwise admissible Modvat credit. en-us Thu, 24 Jun 1999 00:00:00 +0530 Tue, 25 Oct 2011 10:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92136 Modvat credit under Rule 57T could not be denied merely because the declaration was filed late where the very status of the D.G. sets as capital goods and the duty liability on them had been disputed by the department. The declaration obligation arose only after that dispute was resolved, since a manufacturer cannot reasonably be expected to declare and seek credit on goods whose tax treatment is still unsettled. Once the issue was decided, the appellants accepted it, filed the declaration, paid duty, and sought credit. The procedural lapse was therefore insufficient to defeat otherwise admissible Modvat credit. Case-Laws Central Excise Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92136