https://www.taxtmi.com/caselaws?id=93514 A validly filed Modvat declaration under Rule 57G continued to operate where the input, manufacturing process and final product remained unchanged, and there was no express rule providing that exemption from duty on the final product would automatically end the declaration. The assessee had not withdrawn from the Modvat scheme merely because duty on the final product was exempt for a period, so denial of credit on that basis was unjustified. The separate objection regarding clearances before approval was not examined because it had not been considered by the lower authorities. en-us Mon, 03 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 10:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93514 A validly filed Modvat declaration under Rule 57G continued to operate where the input, manufacturing process and final product remained unchanged, and there was no express rule providing that exemption from duty on the final product would automatically end the declaration. The assessee had not withdrawn from the Modvat scheme merely because duty on the final product was exempt for a period, so denial of credit on that basis was unjustified. The separate objection regarding clearances before approval was not examined because it had not been considered by the lower authorities. Case-Laws Customs Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93514