https://www.taxtmi.com/caselaws?id=93268 Modvat credit could not be denied on the footing that no declaration was filed where the assessee had in fact submitted the statutory declaration and the departmental officer had received and acknowledged it with a dated endorsement. Once the declaration was accepted by the department, the revenue could not dispute its filing on the basis of jurisdictional objections to the receiving officer. On those facts, no referable question of law arose for reference, and the reference application was rejected. en-us Tue, 25 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93268 Modvat credit could not be denied on the footing that no declaration was filed where the assessee had in fact submitted the statutory declaration and the departmental officer had received and acknowledged it with a dated endorsement. Once the declaration was accepted by the department, the revenue could not dispute its filing on the basis of jurisdictional objections to the receiving officer. On those facts, no referable question of law arose for reference, and the reference application was rejected. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93268