https://www.taxtmi.com/caselaws?id=93953 Modvat credit was held admissible for inputs received before filing the Rule 57G declaration where the interval was treated as falling within Rule 57H's reference to inputs received "immediately before" the declaration. The procedural timing requirement was applied liberally in view of the initial implementation period of the Modvat scheme, and the credit claim was accepted on the facts as otherwise eligible. The assessee was therefore entitled to take the credit, and the departmental appeal failed. en-us Fri, 04 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 10:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93953 Modvat credit was held admissible for inputs received before filing the Rule 57G declaration where the interval was treated as falling within Rule 57H's reference to inputs received "immediately before" the declaration. The procedural timing requirement was applied liberally in view of the initial implementation period of the Modvat scheme, and the credit claim was accepted on the facts as otherwise eligible. The assessee was therefore entitled to take the credit, and the departmental appeal failed. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93953