https://www.taxtmi.com/caselaws?id=93501 Failure to file the Rule 57G declaration was treated as a procedural lapse and did not, by itself, bar Modvat credit where receipt and use of the inputs in manufacture could be verified; the credit claim remained subject to factual verification. The show cause notice was held to be within limitation because it was issued within six months of the taking of credit, with the relevant date taken as the date of utilisation of credit. The demand aspect was set aside and remanded for verification, while the penalty was left undisturbed. en-us Fri, 25 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93501 Failure to file the Rule 57G declaration was treated as a procedural lapse and did not, by itself, bar Modvat credit where receipt and use of the inputs in manufacture could be verified; the credit claim remained subject to factual verification. The show cause notice was held to be within limitation because it was issued within six months of the taking of credit, with the relevant date taken as the date of utilisation of credit. The demand aspect was set aside and remanded for verification, while the penalty was left undisturbed. Case-Laws Central Excise Fri, 25 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93501