https://www.taxtmi.com/caselaws?id=93906 A declaration filed on the date the factory was installed could not be treated as belated, so there was no valid basis to deny Modvat credit for want of filing before that date. On that footing, the delay was condoned and the assessee was held entitled to Modvat credit, with consequential relief granted. en-us Mon, 03 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93906 A declaration filed on the date the factory was installed could not be treated as belated, so there was no valid basis to deny Modvat credit for want of filing before that date. On that footing, the delay was condoned and the assessee was held entitled to Modvat credit, with consequential relief granted. Case-Laws Central Excise Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93906